Zest owns 56% of Cinn, Inc. On January 1, Year 1 Zest sold equipment with an original cost of $80,000 and a carrying amount of $48,000 to Cinn for $57,811. Zest had been depreciating the equipment over a 5-year period using straight-line depreciation with no residual value. Cinn is using straight-line depreciation over 3 years, with no residual value. In Zest's December 31 Year 1 consolidating worksheet, by what amount should depreciation expense be adjusted? (No sign needed for an increase; use a negative sign to indicate a decrease.)