On January 1, 2018, Hot Corporation acquired equipment at a cost of 1,800,000. Hot 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 2021, a decision was made to change to the straight-line method of depreciation for this equipment. The depreciation expense for 2021 would be: