Sadler Corporation purchased equipment to be used in manufacturing. The purchase was made at the beginning of 2022 by paying cash of $204,000. The equipment has an estimated residual value of $13,600 and an expected useful life of 10 years. At the beginning of 2024 , Sadler concluded that the total useful life of the equipment will be 8 years rather than 10 , and that the residual value will be zero. Sadler uses the straight-line method for depreciation. Required: A. Prepare the journal entry to record depreciation on the equipment for 2022. B. Prepare the journal entry to record depreciation on the equipment for 2024, including the effect of the changes in estimates. Note: Round your answers to the nearest whole dollar. If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the depreciation on the equipment for 2024, including the effect of the changes in estimates. Note: Enter debits before credits