Required Information Exercise 11-23 (Static) Change in estimate; useful life and residual value of equipment [LO11-2, 11-5] [The following Information applies to the questions displayed below.] Wardell Company purchased a maInframe on January 1, 2019, at a cost of $40,000. The computer was depreclated using the straight-Ine method over an estimated five-year life with an estimated residual value of $4,000. On January 1 , 2021, the estimate of useful Iffe was changed to a total of 10 years, and the estimate of residual value was changed to $900. Exercise 11-23 (Static) Part 2 2. Prepare the year-end journal entry for depreclation in 2021. Assume that the company uses the sum-of-the-years' -digits method nstead of the straight-Iine method. (If no entry Is requlred for a transaction/event, select "No journal entry requlred" In the filst account fleld. Do not round Intermedlate calculations. Round your final answers to nearest whole dollar.) Journal entry worksheet Note: Enter debits before credits