Pharoah Company purchased a computer system for $$73,900$ on January $1,2024.$ It was depreciated based on a $7-$year life and an

$$19,300$ salvage value. On January $1,2026,$ Pharoah revised these estimates to a total useful life of $4$ years and a salvage value of

$$9,200.$

Prepare Pharoah's entry to record $2026$ depreciation expense. Pharoah 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.$)$

Debit

Credit

Depreciation Expense