On January 1, 2019, Cullumber Corporation acquired equipment at a cost of $741000. Cullumber 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 2022, a decision was made to change to the straight-line method of depreciation for this equipment. The depreciation expense for 2022 would be O $61750. $92625. $148200. $38594