Tedesco Company changed depreciation methods in 2022 from doubledeclining balance to straight-line. Depreciation prior to 2022 under double-declining-balance was $90,000, whereas straight-line depreciation prior to 2022 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 2022. Prepare the 2022 journal entry, if necessary, related to Tedesco’s depreciable assets.