$21)$ Change in Accounting Estimate: Sheila Company purchased equipment for $$500,000$ which was estimated to have a useful life of $10$ years with a salvage value of $$20,000.$ Depreciation has been recorded for $6$ years on a straight$-$line basis. In $2019($year $7),$ it is determined that the total estimated life should be $19$ years with a salvage value of $$10,000$ at the end of that time.

Calculate the depreciation expense for $2019$ and make the Journal Entry to record depreciation: