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At the beginning of 2017, Sheridan Company acquired equipment costing $134,800. It was estimated that this equipment would have a useful life of 6 years and a salvage value of $13,480 at that time. The straight-line method of depreciation was considered the most appropriate to use with this type of equipment. Depreciation is to be recorded at the end of each year. During 2019 (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 salvage value was not changed at that time. However, during 2022, the estimated salvage value was reduced to $5,000. Indicate how much depreciation expense should be recorded each year for this equipment, by completing the following table. Depreciation Expense 20220 Accumulated Depreciation Year 2017 $ 20220 20220 40440 2018 2019 20220 60660 2020 17331 77991 2021 17331 95322 2022 18543 113865 2023 18542.86 132407.86