Wardell Company purchased a mainframe on January $1,2019,$ at a cost of $$56,000.$ The computer was depreciated using the straight$-$line method over an estimated five$-$year life with an estimated residual value of $$11,000.$ On January $1,2021,$ the estimate of useful life was changed to a total of $10$ years, and the estimate of residual value was changed to $$2,000.$

$2.$ Prepare the year$-$end journal entry for depreciation in $2021.$ Assume that the company uses the sum$-$of$-$the$-$years' $-$digits method instead of the straight$-$line method.