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On January 1, 2009, Al’s Sporting Goods purchased store fixtures at a cost of $180,000. The anticipated service life was 10 years with no residual value. Al’s has been using the double-declining balance method, but in 2011 adopted the straight-line method because the company believes it provides a better measure of income. Al’s has a December 31 year-end. The journal entry to record depreciation for 2011 is: