Can you please explain me each step on how to do it, please!

35. James E. Payne Resources, Ltd. purchased a computer system on January 1, 2016 at a cost of $100,000. The computer was depreciated using the sum-of-the-years' digits method over an estimated five-year life with an estimated residual value of $10,000. On January 1, 2018, the estimate of useful life was changed to a total of 10 years, and the estimate of residual value was change to $2,250. What should the 2018 depreciation expense be for the computer system? A. $19,550. B. $21,722. C. $18,000. D. $5,750. E. $9,722