Equipment was purchased at the beginning of 2019 for $ XXXXXXXXXXAt the time of its purchase, the equipment was estimated to have a useful life of 6 years and a salvage value of $97000. The equipment...

Equipment was purchased at the beginning of 2019 for $820000. At the time of its purchase, the equipment was estimated to have a useful life of 6 years and a salvage value of $97000. The equipment was depreciated using the straight-line method of depreciation through 2021. At the beginning of 2022, the estimate of useful life was revised to a total life of 8 years and the expected salvage value was changed to $61000. The amount to be recorded for depreciation for 2022, reflecting these changes in estimates, is