9. On January 1, 2015, ABC Co. purchased equipment for $1,584,000 and depreciated it by the straight-line method using an estimated useful life of 8 years with no residual value. On January 1, 2018, ABC Co. determined that the equipment had a useful life of 6 years from the date of acquisition and will have a residual value of $144,000. An accounting change was made in 2018 to reflect these additional data. The depreciation expense for this equipment at December 31, 2018 is
(3 Points)