At the beginning of 2012, Mansen Company acquired equipment costing $122,400. It was estimated that this equipment would have a useful life of 6 years and a residual value of $12,240 at that time. The straight-line method of depreciation was considered the most appropriate to use with this type of equipment. Depreciation is to be recorded at the end of each year. During 2014 (the third year of the equipment's life), the company's engineers reconsidered their expectations, and estimated that the equipment's useful life would probably be 7 years (in total) instead of 6 years. The estimated residual value was not changed at that time. However, during 2017 the estimated residual value was reduced to $6,732. Indicate how much depreciation expense should be recorded each year for this equipment, by completing the following table.

Year 2012, 2013, 2014, 2015, 2016, 2017, 2018

Depreciation Expense

Accumulated Depreciation