In January 2014, installation costs of £6,000 on new equipment were charged to Maintenance and Repairs Expense. Other costs of this equipment of £30,000 were correctly recorded and have been depreciated using the straight-line method with an estimated life of 10 years and no residual value. At December 31, 2015, it is decided that the equipment has a remaining useful life of 20 years, starting with January 1, 2015. What entry(ies) should be made in 2015 to correctly record transactions related to equipment, assuming the equipment has no residual value? The books have not been closed for 2015 and depreciation expense has not yet been recorded for 2015.