Detailed Answer
Correct answer: (B)
Debit: Depreciation expense...14,400; Credit: Accumulated depreciation...14,400
[A change in depreciation method is handled prospectively.
DDB
2009 ($180k x 20%) = 36k
2010 [(180k - 36k) x 20%] = 28.8k
(36k+28.80) = 64.8k
2011 Straight-Line
[(180k-64.8k) / 8] = 14.4k]