Canseco purchased equipment for $30,4000. Residual value at the end of an estimated four-year service life is expected to be $2,000. Calculate: depreciation expense for 2021 and 2022 using sum-of-the-years- digits assuming the equipment was purchased on (1) January 1, 2021, and (2) March 31, 2021. Show work and complete the table. Purchased 1/1/21 | Purchased 3/1/21 Depreciation Expense 2021 Depreciation Expense 2022