MMC Changed Depreciation Methods from Straight-Line to Sum-Of-The-Years'-Digits on Two

MMC changed depreciation methods from straight-line to sum-of-the-years'-digits on two of its machines.Data on the machines are as follows: If MMC makes the change at the beginning of Year 2 of the life on each machine, what is the total amount of the catch-up adjustment for this change?

A) $56,000 debit to Accumulated depreciation
B) The effects of this change are accounted for prospectively; therefore, a catch-up adjustment is not recorded.
C) $34,400 debit to Accumulated depreciation
D) $34,400 credit to Accumulated depreciation
E) $34,400 credit to Retained earnings