On January 1, 2014, Vaughn Manufacturing purchased equipment at a cost of $365000. The equipment was estimated to have a salvage value of $14000 and it is being depreciated over eight years under the sum-of-the-years'-digits method. What should be the charge for depreciation of this equipment for the year ended December 31, 2021?

$43875

$45625

$9750

$10139