Equipment was purchased at the beginning of 2015 for $205,000. At the time of its purchase, the equipment was estimated to have a useful life of five years and a salvage value of $25,000. The equipment was depreciated using the straight-line method. At the beginning of 2018, the estimate of useful life was revised to a TOTAL life of seven years (to 1/1/22) and the expected salvage value was changed to $13,000. The amount to be recorded for depreciation for 2018, reflecting these changes in estimates, is