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. No change in total estimated life of 8 years total (from Jan 1, 2016 to Dec 31, 2023)

11. The depreciation expense for 2019 would be $??