During 19X1 and 19X2, Company A used straight-line depreciation for its assets, resulting in deprecation expense of $40,000 each year. During 19X3, the company decided to switch to the double-decliningbalance method. Had Company A used this method in 19X1 and 19X2, depreciation in these yearswould have been $60,000 and $50,000, respectively.

(a) What type of change is this?
(b) Does this change require retroactive or prospective treatment?
(c) Prepare an entry in 19X3 if necessary. Assume a tax rate of 30%.