In January 2021, 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, 2022, it is decided that all of the equipment has a remaining useful life of 20 years, starting with January 1, 2022. What entry or entries should be made in 2022 to correctly record transactions related to equipment, assuming the equipment has no residual value? The books have not been closed for 2022, and depreciation expense has not yet been recorded for 2022.