Vasco Company purchased equipment on January 1, 2011 at a purchase price of $50,000. Vasco paid $2,500 in shipping costs on the new machine and $500 on insurance on the new machine while in transit. Vasco has determined that the sum-of-the-years digits method is the appropriate depreciation method and estimates the useful life of the equipment to be 6 years and the residual value to be $5,000. On January 1, 2013, the estimate of the useful life was changed to be a total of 10 years, and the estimate of residual value was changed to $1,000. Determine the amount of depreciation expense to be recorded on the equipment for the year ended December 31, 2013.

*Calculations:

Equipment
(original purchase price ) $50,000	$13,714 (2011 depr. exp.)
(additional capitalized costs) $3,000	$11,429 (2012 depr. exp.)
(beginning Balance for 2013) 27,857

2011 depreciation expense under SYD: (53,000 5,000) X 6/21 = 13,714 (rounded)

2012 depreciation expense under SYD: (53,000 5,000) X 5/21 = 11,429

2013 depreciation expense under SYD and new estimates: (27,857 1,000) X 8/36 = 5,968

Here is the answer I just need an explanation as to where we get the 8/36 number above