On December 31, 2022, before the books were closed, the management and accountants of Sheridan SA made the following determinations about three depreciable assets. 1. 2. 3. Depreciable asset A was purchased January 2, 2019. It originally cost 543,000 and, for depreciation purposes, the straight- line method was originally chosen. The asset was originally expected to be useful for 10 years and have a zero residual value. In 2022, the decision was made to change the depreciation method from straight-line to sum-of-the-years-digits, and the estimates relating to useful life and residual value remained unchanged. Depreciable asset B was purchased January 3, 2018. It originally cost 187,500 and, for depreciation purposes, the straight- line method was chosen. The asset was originally expected to be useful for 15 years and have a zero residual value. In 2022, the decision was made to shorten the total life of this asset to 9 years and to estimate the residual value at 3,000. Depreciable asset C was purchased January 5, 2018. The asset's original cost was 161,600, and this amount was entirely expensed in 2018. This particular asset has a 10-year useful life and no residual value. The straight-line method was chosen for depreciation purposes. Additional data: 1. Income in 2022 before depreciation expense amounted to 399,900. 2 Depreciation expense on assets other than A, B, and C totaled 55,500 in 2022. 3. Income in 2021 was reported at 373,000. 4. Ignore all income tax effects. 5. 99.300 ordinary shares were outstanding in 2021 and 2022.