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E11-20 … Alteran Corporation purchased office equipment for $1.5 million in 2013. The Equipment is being depreciated over a 10-year

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E11-20 … Alteran Corporation purchased office equipment for $1.5 million in 2013. 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 2016, Alteran decided to change to the straight-line depreciation method for this equipment. 

Prepare the 2016 deprecation adjusting entry :

 
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