Swifty's Quik Shop bought machinery for $72,160 on September 30, 2020. Swifty estimated the useful life to be 5 years with no salvage value, and the straight-line method of depreciation will be used. On September 30, 2021, Swifty decides that the business will use the machinery for a total of 6 years. What is the revised depreciation expense for 2021? (Round intermediate calculations and final answer to 2 decimal places, e.g. 52.75) Revised depreciation expense for 2021 $ Tr C A C