Stellar Company purchased a computer system for $$76,500$ on January $1,2024.$ It was depreciated based on a $8-$year life and an

$$17,300$ salvage value. On January $1,2026,$ Stellar revised these estimates to a total useful life of $4$ years and a salvage value of

$$9,100.$

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 $O$ for the amounts. List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit