Red Light Ltd. purchased a delivery truck on April 1, 2018, at a cost of $240,000. The unit was depreciated using the straight-line method over an estimated 10-year useful life with an estimated residual value of $30,000. On January 1, 2021, the estimate of useful life was changed to a total of 12 years, and the estimate of residual value was changed to $10,000. Required: Prepare the appropriate adjusting entry for depreciation in 2021 to reflect the revised estimate. (Place your final answer in the text box and upload a picture of