Bonita Industries purchased a depreciable asset for $841500 on January 1, 2018. The estimated salvage value is $81000, and the estimated total useful life is 9 years. The straight-line method is used for depreciation. In 2021, Bonita changed its estimates to a total useful life of 5 years with a salvage value of $138000. What is 2021 depreciation expense? $84500 $140250 $225000 $253500