Riverbed Company purchased a computer system for $78,300 on January 1, 2019. It was depreciated based on a 8-year life and an $17,900 salvage value. On January 1, 2021, Riverbed revised these estimates to a total useful life of 4 years and a salvage value of $10,200. Riverbed uses straight-line depreciation.

Prepare Riverbeds entry to record 2021 depreciation expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

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