Amazon purchased a new delivery truck for $610,000 which was estimated to have a useful life of 10 years with a salvage value of $10,000 at the end of that time. Depreciation has been recorded for 6 years on a straight-line basis. In 2018 (year 7), it is determined that the total estimated life should be 13 years with a salvage value of $5,000 at the end of that time. Required: Calculate the depreciation expense for 2018 and do the journal entry for 2020.