Iew Policies Current Attempt in Progress Metlock, Inc. changed depreciation methods in 2017 from straight-line to double-declining-balance. Depreciation prior to 2017 under straight-line was $142,000, whereas double-declining-balance depreciation prior to 2017 would have been $208,400. Metlock's depreciable assets had a cost of $521,000 with a $24,000 salvage value, and a 5 -year remaining useful life at the beginning of 2017. Prepare the 2017 journal entries, if any, related to Metlock's depreciable assets. (Credit occount vitles are outomaticolly indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts.)