Required information [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 depreciated using the straight-line method over an estimated five-year life with an estimated residual value of $4,000. On January 1, 2021, the estimate of useful life was changed to a total of 10 years, and the estimate of residual value was changed to $900. Required: . Prepare the year-end journal entry for depreciation in 2021. No depreciation was recorded during the year. (If no entry is required or a transaction/event, select "No journal entry required" in the first account field. Round your final answers to nearest whole lollar.) Journal entry worksheet Note: Enter debits before credits