wompus inc. purchased a forklift costing $30,000 on january 1, 2021 and began straight line depreciation to a $3,000 residual value over a five-year life. on january 1, 2023, wompus changed the estimated useful life to seven total years (five more) and changed the residual value to $5,000. what amount of depreciation expense should wompus record for 2023? multiple choice

$3,920

$5,400

$2,600

$2,840