Wardell Company purchased a mini computer on January 1, 2019, at a cost of $38,300. The computer has been depreciated using the straight-line method over an estimated five-year useful life with an estimated residual value of $3,800. 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 $900.

Required: 1. Prepare the appropriate adjusting entry for depreciation in 2021 to reflect the revised estimate. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)