Wardell Company purchased a minicomputer on January 1, 2014, at a cost of $51,000. The computer was depreciated using the straight-line method over an estimated five-year life with an estimated residual value of $3,000. On January 1, 2016, the estimate of useful life was changed to a total of 10 years, and the estimate of residual value was changed to $600.

1.	Prepare the appropriate adjusting entry for depreciation in 2016 to reflect the revised estimate. Prepare the appropriate adjusting entry for depreciation in 2016 assuming that the company uses the sum-of-the-years' -digits method instead of the straight-line method.