Sesame plc purchased a computer system for £74,000 on January 1, 2020. It was depreciated based on a 7-year life and an £18,000 residual value, using straight-line depreciation. On January 1, 2022, Sesame revised these estimates to a total useful life of 4 years and a residual value of £10,000. Prepare Sesame’s entry to record 2022 depreciation expense.