On January 1, 2018, ABC Company purchased equipment for $100,000. The equipment was assigned an estimated life of 10 years and a salvage value of $12,000. On January 1, 2022, ABC Company decided the life of the equipment should be revised from 10 to 15 years. 

Calculate the depreciation expense recorded on the equipment for 2022 assuming ABC Company uses the straight line depreciation method. Do not use decimals in your answer.