Bramble Company purchased a computer system for $73,400 on January 1, 2019. It was depreciated based on a 7-year life and an $19,500 salvage value. On January 1, 2021, Bramble revised these estimates to a total useful life of 4 years and a salvage value of $10,500. Bramble uses straight-line depreciation. Prepare Brambles 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 account titles and enter 0 for the amounts.)

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