Beaver Construction purchases new equipment for $25,800 cash on April 1, 2018. At the time of purchase, the equipment is expected to be used in operations for five years (60 months) and have no resale or scrap value at the end. Beaver depreciates equipment evenly over the 60 months ($430/month).

Depreciation expense:

Accumulated depreciation:

how do I find the depreciation expense and accumulated depreciation?