on january 1, year 1, yuri corp. purchases equipment for $120,000. the equipment has a 6-year useful life with no residual value. yuri uses the double-declining-balance method of depreciation, and depreciates the equipment $40,000 in year 1. in year 2, yuri changes its depreciation method to straight-line depreciation. the journal entry in year 2 to record the depreciation expense will include which of the following journal entries? (select all that apply.)