please answer question 9 and 10

FAIZA KASHIF 54589623 9. Lugar Company purchased a piece of machinery for $30,000 on January 1, 2016 and has been depreciating the machine using the sum-of-the-years'-digits method based on a five-year estimated useful life and no salvage value. On January 1, 2018, Lugar decided to switch to the straight-line method of depreciation. The salva ge value is still zero, and the estimated useful life is changed to a total of six years from the date of purchase. Ignore income taxes. Required: a. Prepare the appropriate journal entry, if any, to record the accounting change. b. Prepare the journal entry to record depreciation for 2018. 10. Partial balance sheets for ABC Company and additional information are provided below. 2018 ABC COMPANY PARTIAL BALANCE SHEET S AS OF DECEMBER 31 ASSETS 2017 EQUIPMENT $100,000 $75,000 ACCUMULATED DEPRECIATION (25.000) (20,000) SHAREHOLDERS' EQUITY COMMON STOCK, $10 PAR 180,000 $100,000 PAID-IN CAPITAL-EXCESS OF PAR 0 20,000 40,000 RETAINED EARNINGS 30,000 JULY 1 ADDITIONAL INFORMATION FOR 2018 ISSUED 8,000 SHARES OF COMMON STOCK FOR CASH PURCHASED NEW EQUIPMENT FOR CASH JULY 1 DECEMBER 31 PAID CASH DIVIDENDS OF $ 20.000 Required: Prepare the financing activities section of the statement of cash flows for 2018