Whispering Ltd. purchased a machine on January 1, 2019, for 100,320,000. At that time, it was estimated that the machine would have a 10-year life and no residual value. On December 31, 2022, the firms accountant found that the entry for depreciation expense had been omitted in 2020. In addition, management has informed the accountant that the company plans to switch to straight-line depreciation, starting with the year 2022. At present, the company uses the sum-of-the-years-digits method for depreciating equipment. Prepare the general journal entries that should be made at December 31, 2022, to record these events. (Ignore tax effects.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31, 2022	enter an account title to correct for the omission of depreciation expense on December 31, 2022	enter a debit amount	enter a credit amount
	enter an account title to correct for the omission of depreciation expense on December 31, 2022	enter a debit amount	enter a credit amount
	(To correct for the omission of depreciation expense)
Dec. 31, 2022	enter an account title to record depreciation expense on December 31, 2022	enter a debit amount	enter a credit amount
	enter an account title to record depreciation expense on December 31, 2022	enter a debit amount	enter a credit amount
	(To record depreciation expense)