On January 1, 2016, 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 2019, a decision was made to change to the straight-line method of depreciation for this equipment. The depreciation expense for 2019 would be A) S43,750. B) $70,000. C) $105,000. D) S168,000