Blossom Corporation purchased equipment for $60,350 on January 1, 2021. It was depreciated based on a seven-year life and an $11,000 residual value. On January 1, 2023, Blossom revised these estimates to a total useful life of four years and a residual value of $10,100 Prepare Blossom's entry to record 2023 depreciation expense. Assume that Blossom follows IFRS and uses straight-line depreciation. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)