Wardell Company purchased a minicomputer on January $1,2022,$ at a cost of $$53,000.$ The computer was depreciated using the straight$-$line method over an estimated five$-$year life with an estimated residual value of $$5,000.$ On January $1,2024,$ the estimate of useful life was changed to a total of $10$ years, and the estimate of residual value was changed to $$800.$

$2.$ Prepare the year$-$end journal entry for depreciation on December $31,2024.$ Assume that the company uses the double$-$decliningbalance method instead of the straight$-$line method.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Do not round intermediate calculations. Round your final answers to nearest whole dollar.