$64.$ Equipment was purchased at the beginning of $2022$ for $\backslash (\backslash$$ $910,000\backslash ).$ At the time of its purchase, the equipment was estimated to have a useful life of six years and a salvage value of $\backslash (\backslash$$ $106,000\backslash ).$ The equipment was depreciated using the straight$-$line method of depreciation through $2024.$ At the beginning of $2025,$ the estimate of useful life was revised to a total life of eight years and the expected salvage value was changed to $\backslash (\backslash$$ $65,500\backslash ).$ The amount to be recorded for depreciation for $2025,$ reflecting these changes in estimates, is