Tedesco Company changed depreciation methods in 2015 from double-declining-balance to straight-line. Depreciation prior to 2015 under double-declining-balance was $90,000, whereas straightline depreciation prior to 2015 would have been $50,000. Tedesco’s depreciable assets had a cost of $250,000 with a $40,000 residual value, and an 8-year remaining useful life at the beginning of 2015. 

Prepare the 2015 journal entry, if necessary, related to Tedesco’s depreciable assets.