Shamrock Company purchased a computer system for $$78,300$ on January $1,2024.$ It was depreciated based on a $8-$year life and an

$$17,900$ salvage value. On January $1,2026,$ Shamrock revised these estimates to a total useful life of $4$ years and a salvage value of

$$10,200.$

Prepare Shamrock's entry to record $2026$ depreciation expense. Shamrock uses straight$-$line depreciation. $($Credit account titles are

automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and

enter O for the amounts. List debit entry before credit entry.$)$