Wildhorse Home Inc., a real estate developing company, was accounting for its long-term contracts using the completed contract method prior to 2024. In 2024, it changed to the percentage-of-completion method. The company decided to use the same for income tax purposes. The tax rate enacted is 20%. Income before taxes under both the methods for the past three years appears below. 2022 2023 2024 Completed contract $495000 $327000 $159000 Percentage-of-completion 795000 411000 315000 What amount will be debited to Construction-in-Process to record the change at the beginning of 2024? $384000 $84000 $300000 $212000