At the beginning of Year 3, Dyer chooses to change its method of accruing for product recalls. Consistent with the majority of the industry, Dyer will begin accruing a liability for product recalls when the recall is announced to the public. Dyer determines that the recall is a change in the method of accounting for recalls and that the change is a preferable change. Thus, it appropriately accounts for this change as a change in accounting principle. It determines that the product recall expense amounts under the new accounting method would have been as follows: $8,000 in Year 1, $18,200 in Year 2, and $42,000 in Year 3. Prepare the journal entry to reflect the change