Venice Cоmpаny purchаsed а gоndоla for $400,000 (no residual value) at the beginning of 2025. The gondola was being depreciated over a 10-year life using the double-declining-balance method. At the beginning of 2027, the company decided to change to straight-line. Ignoring taxes, the 2027 adjusting entry will include a debit to depreciation expense of: