Cleveland Mfg. Co. purchased a 12-ton draw press on January 1, 2015 at a cost of $650,000. The asset was estimated to have a 12-year life with a residual value of $50,000. Cleveland uses straight-line depreciation. In 2020, Cleveland revised its total estimated life to 10 years, with no residual value. Required: Prepare journal entries to record depreciation expense for 2019, 2020, and 2021