Monty Company purchased a computer system for $$77,300$ on January $1,2024.$ It was depreciated based on a $7-$year life and an

$$17,100$ salvage value. On January $1,2026,$ Monty revised these estimates to a total useful life of $4$ years and a salvage value of

$$10,000.$

Prepare Monty's entry to record $2026$ depreciation expense. Monty 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 and

enter $0$ for the amounts. List debit entry before credit entry.$)$