Equipment with a cost of $74,864.00, an estimated residual value of $5,153.00, and an estimated life of 15 years was depreciated by the straight-line method for 5 years. Due to obsolescence, it was determined that the remaining useful life should be shortened by 4 years and the residual value changed to zero. The depreciation expense for the current and future years is Select the correct answer. $23,237.00 $5,736.33 $8,604.50 $3,441.80