Equipment costing $ 72,800 was purchase on April 1st of 2020. The equipment has a salvage value of $ 12,320 and an estimated life of 8 years and is depreciated using the straight-line method. On December 31, 2022, before adjusting entries are made the estimated total useful life is revised to 5 years with no change in the salvage value. The depreciation expense for 2022 would be (Round intermediate calculations and final answer to 2 decimal places, e.g. 52.75.)

Depreciation expense for 2022 $?