Bronson Paper Products purchased 20,300 acres of forested timberland in March 2014. The company paid $3,451 per acre for this land, which was above the $1,624 per acre most farmers were paying for cleared land. During April, May, June, and July 2014, Bronson cut enough timber to build roads using moveable equipment purchased on April 1, 2014. The cost of the roads was $507,500, and the cost of the equipment was $456,750; this equipment was expected to have a $18,270 salvage value and would be used for the next 15 years. Bronson selected the straight-line method of depreciation for the moveable equipment. Bronson began actively harvesting timber in August and by December had harvested and sold 1,096,200 board feet of timber of the estimated 13,702,500 board feet available for cutting. In March 2015, Bronson planted new seedlings in the area harvested during the winter. Cost of planting these seedlings was $243,600. In addition, Bronson spent $16,240 in road maintenance and $12,180 for pest spraying during calendar-year 2015. The road maintenance and spraying are annual costs. During 2015, Bronson harvested and sold 1,571,220 board feet of timber of the estimated 13,093,500 board feet available for cutting. In March 2016, Bronson again planted new seedlings at a cost of $304,500, and also spent $30,450 on road maintenance and pest spraying. During 2016, the company harvested and sold 1,319,500 board feet of timber of the estimated 13,195,000 board feet available for cutting. Compute the amount of depreciation and depletion expense for each of the 3 years (2014, 2015, 2016). Assume that the roads are usable only for logging and therefore are included in the depletion base. (Round per unit answers to 2 decimal places, e.g. 0.45 for computational purposes and final answers to 0 decimal places, e.g. 45,892.)

2014 2015 2016 Depletion Expense $ $ $ Depreciation Expense $ $ $