Naples Printers purchased equipment on January 1, 2016, for $350,000. The estimated residual value is $45,000 and the estimated useful life is 15 years. Naples Printers uses the straight-line method for amortization of its equipment. On January 1, 2019, Naples Printers revised the useful life to be 9 more year(s) rather than 12. How much amortization would be recorded on December 31, 2019? (Round your answer to the nearest whole dollar.) Amortization expense on December 31, 2019, would be