On January 1, 2019, Oriole Corporation acquired equipment at a cost of $867000. Oriole 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 $108375. O $72250. $45156. $173400.