S Company purchased a computer system for $74,000 on January 1, 2016 S Company depreciated the asset based on an expected useful life of 7 years and a6 9PTS salvage value of $18,000. On January 1, 2018, S Company revised these estimates to a remaining useful life of 2 years and salvage value of $10,000. Required: Prepare S Company's journal entry to record 2018 depreciation expense. S Company uses straight-line depreciation