"Vaughn Manufacturing purchased a depreciable asset for $836100 on January 1, Year 5. The estimated salvage value is $81000, and the estimated total useful life is 9 years. The straight-line method is used for depreciation. In Year 8, Vaughn changed its estimates to a total useful life of 5 years with a salvage value of $145000. What is Year 8 depreciation expense?" "$139,350" "$83,900" "$219,700" "$251,700"