Machinery purchased for $$72,200$ by Whispering Winds Corp. on January $1,2018,$ was originally estimated to have an $8-$year useful life with a residual value of $$5,000.$ 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 $$6,000$ at the end of that time. Assume straight$-$line depreciation and that Whispering Winds uses IFRS for financial s Repeat part $($b$)$ assuming Whispering Winds uses the double$-$declining$-$balance method of 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 and enter O for the amounts. List debit entry before credit entry. Round answers to O decimal places, e$.$g$.5,275.)$