Elsa Company switched from the sum-of-the-years-digits depreciation method to straight-line depreciation in 2013. The change affects machinery purchased at the beginning of 2011 at a cost of $89,700. The machinery has an estimated life of 5 years and an estimated residual value of $4,485. What is Elsa's 2013 depreciation expense? 11,362 22,724 23,920 17,043