Shamrock Company purchased a computer system for $78,800 on January 1, 2019. It was depreciated based on a 8-year life and an $16,800 salvage value. On January 1, 2021, Shamrock revised these estimates to a total useful life of 4 years and a salvage value of $10,200. Shamrock uses straight-line depreciation.

Prepare Shamrock'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.)

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