Blossom Company purchased a new machine on October $1,2025,$ at a cost of $$66,960.$ The company estimated that the machine has a

salvage value of $$6,480.$ The machine is expected to be used for $70,700$ working hours during its $6-$year life.

Compute the depreciation expense under the straight$-$line method for $2025$ and $2026,$ assuming a December $31$ year$-$end.