Bramble Corporation purchased equipment costing $116,400 on January 1, 2021. At that time the useful life of the equipment was estimated to be 12 years and the residual value was estimated to be $6,480. Depreciation up to December 31, 2022 has been recorded using the straight-line method and the company operates ch a calendar year basis. On January 1, 2023, the estimated useful life was revised to a total of 10 years and the residual value was revised to $7,328.. Prepare the journal entry to record the depreciation expense for 2023