3-On January 1, 2011, Matrix, Inc., purchased equipment for $400,000. Matrix expected a residual value $40,000, and a service life of 5 years, Matrix uses the double-declining balance method to depreciate this type of asset. During 2013, the company switched from double-declining balance to straight-line depreciation. The residual value remained at $40,000. Required Computethe amount of depreciation to be recorded at the end of 2013