Cullumber Company purchased a computer system for $73,900 on January 1,2024 . It was depreciated based on a 7-year life and an $19,300 salvage value. On January 1,2026, Cullumber revised these estimates to a total useful life of 4 years and a salvage value of $9,200. Prepare Cullumber's entry to record 2026 depreciation expense. Cullumber uses straight-line depreciation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)