Question - The car account has original useful life of 10 years and no residual value. The company bought the car at the beginning of 2013 and has been using the cost model and straight line depreciation method to account for the car. At the beginning of the current fiscal year of 2015, there is a change in estimate and it is determined the remaining useful life be adjusted to 4 years because of its increasing wear and tear. The reported value of $ 30,000 is the amount after recording the new depreciation expense for the current. What is journal entry?