Fabric Manufacturing Company acquired equipment on January 1, 2021, for . Estimated useful life of the equipment was ten years and the estimated residual value was . On January 1, 2026, after using the equipment for five years, the total estimated useful life has been revised to seven total years. Residual value also changed to . The company uses the straightline method of depreciation. What is the journal entry for the depreciation expense for 2026? (Round any intermediate calculations to