On January 1, 1995, Shirli, Inc. changed from the straight-line method of depreciation to the declining-balance method. The cumulative effect of the change was to increase prior years' depreciation by \(\$ 40,000\) and 1995 depreciation by \(\$ 8,000\). Show the change in accounting principle section of the 1995 income statement, assuming the tax rate is \(30 \%\).