Stellar Company purchased a computer system for $$73,700$ on January $1,2024.$ It was depreciated based on a $7-$year life and an $$18,400$ salvage value. On January $1,2026,$ Stellar revised these estimates to a total useful life of $4$ years and a salvage value of $$10,100.$

Prepare Stellar's entry to record $2026$ depreciation expense. Stellar 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.$)$