Wardell Company purchased a mini computer on January 1, 2016, at a cost of $44,000. The computer has been depreciated using the straight-line method over an estimated five-year useful life with an estimated residual value of $5,000. On January 1, 2013, the estimate of useful life was changed to a total of 10 years, and the estimate of residual value was changed to $800. Prepare the year-end journal entry for depreciation in 2018. No depreciation was recorded during the year. Prepare the year-end journal entry for depreciation in 2018. Assume that the company uses the sum- of- the- years'- digits method instead of the straight-line method.