Wardell Company purchased a minicomputer on January $1,2022,$ at a cost of $$56,000.$ The computer was depreciated using the straight$-$line method over an estimated five$-$year life with an estimated residual value of $$8,000.$ On January $1,2024,$ the estimate of useful life was changed to a total of $10$ years, and the estimate of residual value was changed to $$2,000.$

Required:

$1.$ Prepare the year$-$end journal entry for depreciation on December $31,2024.$ No depreciation was recorded during the year. $2.$ Prepare the year$-$end journal entry for depreciation on December $31,2024.$ Assume that the company uses the double$-$declining$-$balance method instead of the straight$-$line method.