Equipment was acquired on January 1,2024 at a cost of $97,500. The equipment was originally estimated to have a salvage value of $6,500 and an estimated life of 10 years. Depreciation has been recorded through December 31,2027 using the straight-fine method. On January 1,2028 , the estimated salvage value was revised to $9,100 and the useful life was revised to a total of 8 years. Determine the depreciation expense for 2028 Depreciation expense for 2028