whitney company purchased equipment on january 1 of year 1, for $180,000. this equipment has a useful life of 6 years and a residual value of $10,000. the company uses the double-declining depreciation method. on january 1 of year 4,, the company changes its depreciation method to the straight-line method. compute depreciation expense for year 4. note: carry all decimals in calculations; round the final answer to the nearest dollar.