Required information [The following information applies to the questions displayed below.] Wardell Company purchased a mainframe on January 1, 2019, at a cost of $57,000. The computer was depreciated using the straight-line method over an estimated five-year life with an estimated residual value of $6,000. 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 $1,200. Prepare the year-end journal entry for depreciation in 2021. Assume that the company uses the sum-of-the-years' -digits method nstead of the straight-line method. (If no entry is required for a transaction/event, select "No journal entry required" in the first ccount field. Do not round intermediate calculations. Round your final answers to nearest whole dollar.)