On January $1,2019,$ Neal Corporation acquired equipment at a cost of $$840,000.$ Neal adopted the sum$-$of$-$the$-$years'$-$digits method of depreciation for this equipment and had been recording depreciation over an estimated life of eight years, with no residual value. At the beginning of $2022,$ a decision was made to change to the straight$-$line method of depreciation for this equipment.