Equipment was purchased at the beginning of 2015 for $206,000. At the time of its purchase, the equipment was estimated to have a useful lite of seven years and a salvage value of $24,000. The equipment was depreciated using the straight-line method of depreciation through 2017. At the beginning of 2018, the estimate of useful life was revised to a TOTAL life of eight years (to 1/1/23) and the expected salvage value was changed to $15.000. The amount to be recorded for depreciation for 2018, reflecting these changes in estimates, is: Select one: a $20.400 b. $19,800 c. $22,800 Od 525,600 e $22,600