Babcock Company purchased a piece of machinery for $16,500 on January 1, 2019, 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, 2021, Babcock decided to switch to the straight-line method of depreciation. The salvage 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:
1. Prepare the appropriate journal entry, if any, to record the accounting change under GAAP.
2. Prepare the journal entry to record depreciation for 2021.
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Required 1 Required 2
Prepare the journal entry to record depreciation for 2021. (If no entry is required for a transaction/event, select "No journal required" in the first account field.)
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Journal entry worksheet
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Record the depreciation for 2021.
Note: Enter debits before credits.
Date General Journal Debit Credit
December 31, 2021
Record entry Clear entry View general journal

At the local level, the main role of ctsos is to encourage students to become urge them to programs and competitive events. 1. a.interns b.trainees c.members 2. a.participate b.train c.win

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