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on january 1, 2022, the sandhill co. ledger shows equipment $37,800 and accumulated depreciation $14,240. the depreciation resulted from using the straight-line method with a useful life of 10 years and a salvage value of $2,200. on this date, the company concludes that the equipment has a remaining useful life of only 4 years with the same salvage value. compute the revised annual depreciation.

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