Cheyenne Company purchased a computer system for $72,500 on January 1,2019. It was depreciated based on a 7-year life and an $17,200 salvage value. On January 1,2021. Cheyenne revised these estimates to a totat usefullife of 4 years and a salvage value of $10,200. Cheyenne uses straight-line depreciation. Prepare Cheyenne's entry to record 2021 depreciation expense. (Credit account titles are outomatically indented when amount is entered. Do not indent monually. If no entry is required, select "No Entry" for the account titles ond enter O for the amounts.)