On January 1, 2010, the Robinson Beer Corporation purchased equipment at a cost of $190,000. It was expected to have a useful life of eight years and no salvage value. The straight-line depreciation method was used. In January 2012, the estimate of salvage value was revised for $ 0 to $7,200.How much depreciation should Robinson Beer Corporation record for 2012? How much depreciation should Robinson Beer Corporation record for 2012?

		/.		=	Revised annual depreciation
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