2: Accounting Errors, Changes in Principle, Change in Estimates During a routine internal audit in 2021, Johnson Company found the following items: Issue 1: Equipment purchased in 2018 at a cost of $200,000 (10 year life, no salvage value) was determined to have a total useful life of 5 years. Issue 2: In 2019, equipment costing $100,000 was charged to an expense due to an error. The asset should have been depreciated over five years with no salvage value. Required For issue #1, calculate the amount of depreciation expense in 2021