On January 1, 2009, the company purchased equipment for $200,000. Originally, the equipment had a 12-year expected useful life and $8,000 residual value. The company uses straight-line depreciation. On January 1, 2013, the company realized that the equipment would have a total useful life of 15 years instead of 12 years and that the residual value would be $30,000 instead of $8,000. Compute depreciation expense for 2013.