Equipment was purchased at the beginning of 2015 for $205.000. At the time of its purchase the equipment was estimated to have a usetul life of seven years and a salvage value of $34000 The equiment was depreciated using the straight line method of depreciation through 2017. At the beginning of 2018: the estimate of usetul site was revised to a TOTAL life of eight years to 123and the spected salvage value nas changed to $15.000 The amount to be recorded for depreciation for 2018 selecting these changes in estimates is Selectone O 120.000 1980 $22.00 525.600 O $22.600