On August 1,2009, just after its year end, Sheffield Besuties purchased equipment for $773000. The comparyy used straight-line depreciation to allocate the cost of this equipment, estimating a residual value of $77300 and a useful life of 20 years. After 15 years of use, on August 1,2024, the company was forced to replace the entire motor at a cost of $35000 cash. The residual value was expected to remain at $77300 but the total useful life was now expected to increase to 40 years. Which of the followirg is the correct journal entry to record depreciation for the year ended July 31, 2025