Neon Company purchased a machine on January 1, 2019, at a cost of $53,000. The machine was depreciated using the straight-line method over an estimated five-year life with an estimated residual value of $5,000. On January 1, 2021, the estimate of useful life was changed to a total of 10 years, and the estimate of residual value was changed to $800. Neon Company didn't record any depreciation during the year 2021. How much depreciation did the company record at year- end 2021? Round your answer to the nearest whole dollar