Equipment was acquired on January 1, 2018 at a cost of $77,800. The equipment was originally estimated to have a salvage value of $5,320 and an estimated life of 10 years. Depreciation has been recorded through December 31, 2021 using the straight-line method. On January 1, 2022, the estimated salvage value was revised to $7.270 and the useful life was revised to a total of 10 years. Determine the depreciation expense for 2022. (Round answer to O decimal place, e.g. 1500.) Depreciation expense for 2022 $