Equipment was acquired on January 1, 2018 at a cost of $78,100. The equipment was originally estimated to have a salvage value of $5,440 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 $7,140 and the useful life was revised to a total of 8 years. Determine the depreciation expense for 2022. (Round answer to 0 decimal place, e.g. 1500.)