2. Via Rio Co. purchased equipment for $1,000,000 which was estimated to have a useful life of 15 years with a salvage value of $25,000 at the end of that time. Depreciation has been entered for 5 years on a straight-line basis. In 2021, it is determined that the total estimated life should be 10 years with no salvage value at the end of that time. Instruction: Prepare the entry to record depreciation for 2021