Banko Inc. manufactures sporting goods. The following information applies to a machine purchased on January 1, 2016: 83,600 Purchase price $ Delivery cost $ 3,000 Installation charge $ 1,000 Estimated life 5 years 141,000 Estimated units Salvage estimate $ 3,000 During 2016, the machine produced 37,000 units and during 2017, it produced 39,000 units. Required: a. Determine the amount of depreciation expense for 2016 and 2017 using straight-line method. 2016 2017 Depreciation expense