Robillard Inc. acquired the following assets in January of 2007:
Equipment, estimated service life, 5 years; salvage value, $15,000 $465,000
The equipment has been depreciated using the sum-of-the-years'-digits method for the first 3 years for financial reporting purposes. In 2010, the company decided to change the method of computing depreciation to the straight-line method for the equipment, but no change was made in the estimated service life or salvage value. Prepare the general journal entry to record depreciation expense for the equipment in 2010.