An Asset That Cost $66,000 Was Being Depreciated on a SYD

An asset that cost $66,000 was being depreciated on a SYD basis over 5 years with an estimated residual value of $6,000.After the end of the third year, it was decided to change to straight-line depreciation.What change would be made to the balance of accumulated depreciation?

A) $12,000 credit
B) $12,000 debit
C) $13,200 debit
D) $13,200 credit