Bramble Corp. purchased a machine on July 1, 2017, for $30,300. Bramble paid $220 in title fees and a legal fee of $175 related to the machine. In addition, Bramble paid $590 in shipping charges for delivery, and paid $550 to a local contractor to build and wire a platform for the machine on the plant floor. The machine has an estimated useful life of 10 years, a total expected life of 12 years, a residual value of $5,600, and no salvage value. Bramble uses straight-line depreciation.

Calculate the 2017 depreciation expense if Bramble prepares financial statements in accordance with IFRS. (Do not round intermediate calculation and round answer to 0 decimal places, e.g. 5,275.)

Depreciation Expense $___________

Calculate the 2017 depreciation expense if Bramble prepares financial statements in accordance with ASPE. (Do not round intermediate calculation and round answer to 0 decimal places, e.g. 5,275.)

Depreciation Expense $__________________-