Headland Company purchased a computer system for $76.500 on January 1,2024 . It was depreciated based on a 8 -year life and an $17,300 salvage value. On January 1,2026. Headland revised these estimates to a total useful life of 4 years and a salvage value of $9,100 Prepare Headland's entry to record 2026 depreciation expense. Headland 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 amiounts. List debit entry before credit entry.) Prepare Headland's entry to record 2026 depreciation expense. Headland uses straight-line depreciation. (Credit account tities are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tittes and enter 0 for the amounts. List debit entry before credit entry)