Manchester Manufacturing purchased a machine on January 1, 2009, for $100,000. At the time, it was determined that the machine had an estimated useful life of 10 years and an estimated residual value of $4,000. The company used the double-declining-balance method of depreciation. On January 1, 2013, the company decided to change its depreciation method from double-declining balance to straight line. The machine's remaining useful life was estimated to be five years with a residual value of $1,000.
Give the entry required to record the company's depreciation expense for 2013.