In January 2010, Jaber enterprises purchased equipment for 605,000 and was estimated to have a useful life of 15 years with a residual value of 5,000. At the end of 2019, it was determined that the equipment is of lower quality and there was a change of estimates accordingly. The useful life is now estimated to be 12 years with no residual value. Required A Compute the depreciation expenses for 2020 B. Show the journal record for 2020