2.4 Company A acquired equipment on 01.01.2020 to 320000 . The equipment had an estimated useful life of 10 years and an estimated residual value of 25.000 . On 01.01.20X3, company A reassessed that the useful life of the equipment remaining from 01.01.20X3 onwards is 5 years and the estimated residual value is 20.000 . Calculate the depreciation output for the year ending 31.12.20X3, if A uses the fixed depreciation method for the calculation of depreciation.