On January 3, 2014, Airflow Corporation, a company selling stunt kites, purchased a large number of personal computers. The cost of these computers was $85,000. On the date of purchase, Airflow's management estimated that the computers would last approximately four years and would have a salvage value at that time of $10,000. The company used the double-declining-balance method to depreciate the computers. During January 2015, Airflow's management realized that technological advancements had made the computers virtually obsolete. The new salvage value is estimated to be $1,000. Management proposed changing the estimated useful life of the computers to two years.

Instructions:

Prepare the journal entry necessary at the end of 2015 to record depreciation on the computers.