Use the Following Information for Questions

Use the following information for questions.
Swift Company purchased a machine on January 1, 2009, for $300,000.At the date of acquisition, the machine had an estimated useful life of six years with no residual value.The machine is being depreciated on a straight-line basis.On January 1, 2012, Swift determined, as a result of additional information, that the machine had an estimated useful life of eight years from the date of acquisition with no residual value.An accounting change was made in 2012 to reflect this additional information.
-Brittany Company purchased a computer system for £94,250 on January 1, 2011.it was depreciated based on a 7-year life and an £19,000 residual value.On January 1,2013,Brittany revised these estimates to a total useful life of 4 years and a residual value of £10,000.Brittany's entry to record 2013 depreciation expense will inclide debit to Depreciation Expense for:

A) £75,250
B) £72,750
C) £19,000
D) £31,375