Osbourne Company purchased Equipment on January 1, 2015 at a cost of S110,000. The original Estimated Useful (Service) Life of the Equipment was twenty (20) years and the original Estimated Salvage (Residual) Value was $10,000. On January 1, 2019, Osboume Company revised the total Estimated Useful (Service) Life (from the beginning) of the Equipment to ten (10) years and the Estimated Salvage (Residual) Value to S-0- (zero). Osbourne Company uses the Straight-Line Method to depreciate the Equipment REQUIRED In the space provided below Compute the Depreciation Expense for the year of 2019. (a) Make the Journal Entry as of December 31, 2019 to record the Depreciation Expense for the year of 2019. (Do not give explanation for the Journal Entry) (b)