Ivanhoe Company purchased a computer system for $86,700 on January 1,2024 . It was depreciated based on a 8-year life and an $16,700 salvage value. On January 1,2026 , Ivanhoe revised these estimates to a total useful life of 4 years and a salvage value of $10,500. Prepare Ivanhoe's entry to record 2026 depreciation expense. Ivanhoe 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 an enter 0 for the amounts. List debit entry before credit entry.)