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Pina Company purchased a computer system for $87,300 on January 1, 2019. It was depreciated based on a 8-year lite and an $19,700 salvage value. On January 1, 2021. Pina revised these estimates to a total useful life of 4 years and a salvage value of $9,100. Pina uses straight-line depreciation Prepare Pina's 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 for the amounts.) Account Titles and Explanation Debit Credit