Machinery purchased for $47,800 by Bramble Corp. on January 1,2018, was originally estimated to have an 8 -year useful life with a residual value of $3,000. Depreciation has been entered for five years on this basis. In 2023 , it is determined that the total estimated useful life (including 2023) should have been 10 years, with a residual value of $3,600 at the end of that time. Assume straight-line. depreciation and that Bramble uses IFRS for financial statement purposes. (a) Prepare the entry that is required ta correct the prior years' depreciation, if any. (Credit occount titles are dutomatically indented When the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. List debit entry before credit entry)