A company purchased a computer system at a cost of $33,000. The estimated useful life is 7 years, and the estimated residual value is $6,000. Assuming the company uses the double-declining-balance method, what is the depreciation expense for the second year? (Do not round your intermediate calculations. Round your answer to the nearest whole dollar amount.)

Kansas Enterprises purchased equipment for $73,000 on January 1, 2021. The equipment is expected to have a five-year service life, with a residual value of $7,200 at the end of five years. Using the straight-line method, depreciation expense for 2021 would be.