China Dragon purchased new restaurant equipment on September 1, 2018, for $6,000. Residual value at the end of an estimated 4-year service life is expected to be $2,900. Calculate depreciation expense using the straight-line method for 2018 and 2019, assuming a December 31 year-end. (Do not round your intermediate calculations. Round your final answers to the nearest whole dollar.) Year Depreciation 2018 2019 Expense