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Alteran Corporation purchased office equipment for $1.5 million in 2015. The equipment is being depreciated over a 10-year life using the sum-of-the-years -digits method. The residual value is expected to be $300,000. At the beginning of 2018, Alteran decided to change to the straight-line depreciation method for this equipment. Required: Prepare the journal entry to record depreciation for 2018.
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