Stellar Industries changed from the double$-$declining$-$balance to the straight$-$line method in $2026$ on all its equipment. There was no change in the assets' salvage values or useful lives. Plant assets, acquired on January $2,2023,$ had an original cost of $$1,702,400,$ with a $$89,600$ salvage value and an $8-$year estimated useful life. Income before depreciation expense was $$255,200$ in $2025$ and $$268,800$ in $2026.$

$($a$)$

Prepare the journal entry to record depreciation expense in $2026.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List debit entry before credit entry.$)$