p9-4A At the beginning of 2009, Lehman Company acquired equipment costing $90,000. It was estimated that this equipment would have a useful life of 6 years and a residual value of $9.000 at that time. The straight-line method of depreciation was considered the most appropri- ale to use with this type of equipment. Depreciation is to be recorded at the end of each year. During 2011 (the third year of the equipment's life), the company's engineers reconsidered their expectations, and estimated that the equipment's useful life would probably be 7 years in total) instead of 6 years. The estimated residual value was not changed at that time. However, during 2014 the estimated residual value was reduced to $5,000. Instructions Indicate how much depreciation expense should be recorded each year for this equipment, by completing the following table. Depreciation Expense Accumulated Depreciation Year 2009 2010 2011 2012 2013 2014 2015