Blue Spruce Company and Swifty Company are two proprietorships that are similar in many respects. One difference is that Blue Spruce Company uses the straight-line method and Swifty Company uses the declining-balance method at double the straight-line rate. On January 2, 2017, both companies acquired the depreciable assets shown below.

Asset		Cost		Salvage Value			Useful Life
Buildings		$330,000		$10,000			40 years
Equipment		133,000		13,000			10 years

Including the appropriate depreciation charges, annual net income for the companies in the years 2017, 2018, and 2019 and total income for the 3 years were as follows.

		2017		2018		2019		Total
Blue Spruce Company		$80,500		$84,900		$86,500		$251,900
Swifty Company		60,000		68,000		77,000		205,000

At December 31, 2019, the balance sheets of the two companies are similar except that Swifty Company has more cash than Blue Spruce Company. Lynda Peace is interested in buying one of the companies. She comes to you for advice. Answer the following.

(a)

Determine the annual depreciation recorded by each company during the 3 years. (Round answers to 0 decimal places, e.g. 2,125.)