Wardell Company purchased a mini computer on January 1, 2019, at a cost of $33,200. The computer has been depreciated using the straight-line method over an estimated five-year useful life with an estimated residual value of $3,200. 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 $600.

Prepare the appropriate adjusting entry for depreciation in 2021 to reflect the revised estimate, assuming that the company uses the sum-of-the-years'-digits method instead of the straight-line method