Swifty Company purchased a computer system for $\backslash (\backslash$$ $74,750\backslash )$ on January $1,2024.$ It was depreciated based on a $7-$year life and an $\backslash (\backslash$$ $17,700\backslash )$ salvage value. On January $1,2026,$ Swifty revised these estimates to a total useful life of $4$ years and a salvage value of $\backslash$$$9,400.$ Prepare Swifty's entry to record $2026$ depreciation expense. Swifty 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.$)$