Duncan Manufacturing Company acquired equipment on January 1, 2023, for $568,000. Estimated useful life of the equipment was seven years and the estimated residual value was $17,000. On January 1, 2026, after using the equipment for three years, the total estimated useful life has been revised to nine total years. Residual value remains unchanged. The company uses the straight-line method of depreciation. What is the journal entry for the depreciation expense for 2026? (Round any intermediate calculations to two decimal places. Round your final answer to the nearest dollar.) A. Depreciation Expense-Equipment Accumulated Depreciation-Equipment 55,310 55,310 OB. Depreciation Expense-Equipment 36,873 Accumulated Depreciation-Equipment 36,873 OC. Depreciation Expense-Equipment 34,984 Accumulated Depreciation-Equipment 34,984 OD. Depreciation Expense-Equipment 52,476 Accumulated Depreciation-Equipment 52,476