pls answer

Current Attempt in Progress Equipment was purchased at the beginning of 2019 for $870000. At the time of its purchase, the equipment was estimated to have a useful life of 6 years and a salvage value of $102000. The equipment was depreciated using the straight-line method of depreciation through 2021. At the beginning of 2022. the estimate of useful life was revised to a total life of 8 years and the expected salvage value was changed to $63500. The amount to be recorded for depreciation for 2022, reflecting these changes in estimates, is $54857 $100813 $84500 $97200