Sesame Company purchased a computer system for $74,000 on January 1,2019 . It was depreciated based on a 7-year life and an $18,000 salvage value. On January 1,2021 , Sesame revised these estimates to a total useful life of 4 years and a salvage value of $10,000. Sesame uses straight-line depreciation. Prepare Sesame's 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.)