Answer:
$222,100
Explanation:
Cost = $837,300
Residual value = $84,000  
Useful life = 9 years  
Now,  
Annual straight line depreciation =  
  
Annual straight line depreciation =  
  
Annual straight line depreciation =  
  
Annual straight line depreciation = $83,700
Accumulated depreciation for three years i.e., 2018, 2019 and 2020 would be:
Accumulated depreciation = 3 × $83,700
Accumulated depreciation = $251,100
Book value (at the end of year 2020) = Cost - Accumulated depreciation  
Book value (at the end of year 2020) = $837,300 - $251,100
Book value (at the end of year 2020) = $586,200
Revised useful life = 5 years
No. years asset has been used = 3 years
Remaining useful life = 2 years
Revised salvage value = $142,000
Therefore, depreciation expense for the remaining three year would be:
Revised depreciation expense =  
  
Revised depreciation expense =  
  
Revised depreciation expense =  
Revised depreciation expense = $222,100