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Alteran Corporation purchased office equipment for $1.3 million in 2013. The equipment is being depreciated over a 8-year life using the sum-of-the-years'-digits method. The residual value is expected to be $100,000. At the beginning of 2016, Alteran decided to change to the straight-line depreciation method for this machine.
Required:
Prepare the 2016 depreciation adjusting entry.
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