Buffalo Company purchased a computer system for $77,300 on January 1, 2019. It was depreciated based on a 7-year life and an $17.100 salvase value. On January 1, 2021, Buffalo revised these estimates to a total useful life of 4 years and a salvage value of $10,000. Buffalo uses straight-line depreciation. Prepare Butfalo's entry to record 2021 depreciation expense. (Credit account titles are autornatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)