Change in Depreciation Method

Hondae Inc. purchased equipment on June $30$ of Year $1$ at a cost of $$380,000.$ The company estimated a $$3,000$ salvage value and that the equipment would have a useful life of $15$ years. The company

elected to use the double$-$declining$-$balance method until January $1$ of Year $4,$ at which time the company changed to the straight$-$line method of depreciation for the equipment.

Required

Compute depreciation expense for Year $4.$

Note: Round your answer to the nearest whole dollar.

$$21,074x$