On January 1, 2016, Oriole Corporation acquired machinery at a cost of $1590000. Oriole adopted the straight-line method of depreciation for this machine and had been recording depreciation over an estimated life of 10 years, with no residual value. At the beginning of 2019, a decision was made to change to the double-declining balance method of depreciation for this machine.

The amount that Oriole should record as depreciation expense for 2019 is

$159000.

$222600.

$318000.

$477000.