On January 1, 2021, Blizzards-R-Us purchased a snow-blowing machine for $85,000. The machine was expected to have a residual value of $5,000 at the end of its 5 year useful life. On January 1, 2023, Bilzards-R-Us concluded that the machine would have a remaining useful life of 6 years with a residual value of $800. Requiredt Determine the revised annual depreciation expense for 2023 using the straight-line method