A company's property records revealed the following information about its plant assets: Machine Number Salvage Purchase Estimated Cost Depreciation Method AB A Value $ 42,000 $3,000 10/1 Date Life 3 years Straight-line 86,000 8,600 7/01 5 years Double-declining balance Calculate the depreciation expense for each machine in Year 1 and Year 2 for the year ended December 31. Machine A: Year 1 Machine B: Year 1 Year 2 Year 2