Splish Industries changed from the double-declining-balance to the straight-line method in 2021 on all its equipment. There was no change in the assets' salvage values or useful lives. Plant assets, acquired on January 2, 2018, had an original cost of $1,747,200, with a $83,200 salvage value and an 8-year estimated useful life. Income before depreciation expense was $296,000 in 2020 and $262,400 in 2021. (a) Prepare the journal entry to record depreciation expense in 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation eTextbook and Media Debit Credit