On January 1, 2016, Wildhorse Corporation acquired equipment at a cost of $813000. Wildhorse adopted the sum-of-the-years-digits method of depreciation for this equipment and had been recording depreciation over an estimated life of 8 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