equipment was purchased at the beginning of 20x6 for $850,000. at the time of its purchase, the equipment was estimated to have a useful life of six years and a salvage value of $100,000. the equipment was depreciated using the straight-line method of depreciation through 20x8. at the beginning of 20x9, the estimate of useful life was revised to a total life of eight years and the expected salvage value was changed to $62,500. the amount to be recorded for depreciation for 20x9, reflecting these changes in estimates, is
