Nagini Co. purchased equipment on January 1, 2019, for $820,000, estimating a five-year useful life and $85,000 residual value. In 2019 and 2020, Nagini depreciated the asset using the double-declining balance method. In 2021, Nagini changed to straight-line depreciation for this equipment. What depreciation would Nagini record for the year 2021 on this equipment? 2021 depreciation expenso