Equipment was acquired on January 1,2024 at a cost of $66,000. The equipment was originally estimated to have a salvage value of $4,400 and an estimated life of 10 years. Depreciation has been recorded through December 31,2027 using the straight-line method. On January 1, 2028, the estimated salvage value was revised to $6,160 and the useful life was revised to a total of 8 years. Determine the depreciation expense for 2028 Depreciation expense for 2028