Stellar Company purchased a computer system for $\backslash (\backslash$$ $78,300\backslash )$ on January $1,2024.$ It was depreciated based on a $8-$year life and an $\backslash (\backslash$$ $17,900\backslash )$ salvage value. On January $1,2026,$ Stellar revised these estimates to a total useful life of $4$ years and a salvage value of $\backslash$$$10,200.$ Prepare Stellar's entry to record $2026$ depreciation expense. Stellar uses straight$-$line depreciation. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List debit entry before credit entry.$)$ Account Titles and Explanation Depreciation Expense Accumulated Depreciation$-$Equipment Debit Credit