On January 1, 2022, Cullumber Corporation acquired equipment at a cost of $849000. 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 2025 , a decision was made to change to the straight-line method of depreciation for this equipment. Depreciation expense for 2025 would be $106125$169800$70750$44219