21) Change in Accounting Estimate: Shelac Company purchased equipmentfor $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 2015 (year 7), it is determined that the total estimated life should be 15 years with a salvage value of $10,000 at the end of that time. Calculate the deprecation expense for 2015 and make the journal Entry to record depreciation