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2 2 West & North, a local scissor company, purchased equipment on May 1 , 2 0 2 1 , for $ 1 2 ,

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West & North, a local scissor company, purchased equipment on May 1,2021, for $12,000. The salvage value of the equipment was $4,000 after an estimated eight-year useful life.
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Calculate depreciation expense using the straight-line method for 2021 and 2022, assuming a December 31 year-end. (Do not round your intermediate calculations. Round your final answers to the nearest whole dollar.)
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\table[[Year,\table[[Depreciation],[Expense]]],[2021,],[2022,]]
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