In January 2020, the 3 owners decided that the useful life of $100,000 worth of chiropractic equipment that they purchased 2 years ago was substantially lower than originally expected. Originally, they thought the equipment would last 10 years, however, due to extensive use, it would most likely only last another 4 years. Depreciation in the past had always been based on the straight-line method and a depreciation charge of $10,000 was booked. In 2020, depreciation expense was $20,000 (also based on straight-line but taking into consideration the revised useful life). Compute the journal entries.