On January 1, 2022, Pharoah Corporation acquired machinery at a cost of $1270000. Pharoah adopted the double-declining balance method of depreciation for this machinery and had been recording depreciation over an estimated useful life of ten years, with no residual value. At the beginning of 2025, a decision was made to change to the straight-line method of depreciation for the machinery. Depreciation expense for 2025 would be