Machinery purchased for $64,800 by Windsor Cb. in 2021 was originally estimated to hawe a life of 8 years with a salvage value of $4,320 at the end of that time. Depreciation has been entered for 5 vears on this basis. In 2026, it is determined that the total estimated life should be 10 years with a salvage value of $4,860 at the end of that time. Assume straight-line depreciation. (a) Prepare the entry to correct the prior vears depreciation, if necessary. (If no entry is required, select "No entry* for the occount titles and enter ofor the omounts. Credit account tilles are automatically indented when amount is entered. Do not indent manually, List debit entry before credit entry)