Four-H, Inc., changed from straight-line to an accelerated depreciation method for book purposes only in 2018. Data for years affected by the change:

*After tax; the tax rate is 40%. The income amount shown for 2018 was computed before considering the accounting change.
Required:
1. Provide the 2018 entry to record the accounting change.
2. What is reported net income for 2018?
3. What is the 2017 pro forma net income amount?

2017 2018 2016 Increase in depreciation due to change. Income computed under the SL method*. $. 20,000 $25,000 $ 30,000 90,000 120,000 100,000