Wertz Construction decided at the beginning of 2022 to change from the costrecovery method to the percentage-of-completion method for financial reporting purposes. The company will continue to use the cost-recovery method for tax purposes. For years prior to 2022, pretax income under the two methods was as follows: percentage-of-completion $120,000, and cost-recovery $80,000. The tax rate is 35%. Prepare Wertz’s 2022 journal entry to record the change in accounting policy.