Required information [The following information applies to the questions displayed below.) Wardell Company purchased a mini computer on January 1, 2019, at a cost of $36,600. The computer has been depreciated using the straight-line method over an estimated five-year useful life with an estimated residual value of $3,600. 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 $600. 2. Prepare the appropriate adjusting entry for depreciation in 2021 to reflect the revised estimate, assuming that the company uses the sum-of-the-years-digits method instead of the straight line method. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations and round your final answers to nearest whole dollar.)