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Barber, Inc., purchased a truck on January 1, 2010, for $36,000. At that time, the truck's useful life was an estimated four years with no salvage value. Before the entry to record 2013 depreciation was made, the truck's estimated useful life was changed to six years with a $900 salvage value. Using straight-line deprecation, what is the 2013 depreciation expense?

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