Marigold Company purchased a computer system for $74,750 on January 1, 2019. It was depreciated based on a 7-year life and an $17,700 salvage value. On January 1, 2021, Marigold revised these estimates to a total useful life of 4 years and a salvage value of $9,400. Marigold uses straight-line depreciation. Prepare Marigolds entry to record 2021 depreciation expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

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