Mann Corporation decided at the beginning of 2011 to change from the capital cost allowance (CCA) method of depreciating its capital assets (a declining-balance method that is a non-GAAP method because CCA does not remove the asset's carrying amount on disposition) to straight-line depreciation because the straight-line method will result in more relevant financial information and is a GAAP compliant method. The company will continue to use the capital cost allowance method for tax purposes. For years prior to 2011, total depreciation expense under the two methods is as follows: capital cost allowance, $117,000; and straight-line, $76,000. The tax rate is 30%. Mann follows accounting standards for private enterprises (ASPE). Prepare Mann’s 2011 journal entry to record the accounting change.