Blue Company purchased a computer system for $73,900 on January 1, 2019. It was depreciated based on a 7-year life and an $19,300 salvage value. On January 1, 2021, Blue revised these estimates to a total useful life of 4 years and a salvage value of $9,200. Blue uses straight-line depreciation. Prepare Blue's entry to record 2021 depreciation expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tities and enter O for the amounts.)