On January 1.2022, Sheridan Corporation acquired machinery for $1530000. Sheridan adopted the straight-line method of depreciation for this machine and had been recording depreciation over an estimated life of ten years, with no residual value At the beginning of 2025. a decision was made to change to the double-declining balance method of depreciation for this machine. The amount that Sheridan should record as depreciation expense for 2025 is $214200. $153000. $267750. $306000