On January 1, 2016,PharoahCorporation acquired equipment at a cost of $768000.Pharoahadopted the sum-of-the-years'-digits method of depreciation for this equipment and had been recording depreciation over an estimated life of8years, 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