China Dragon purchased new restaurant equipment on September 1, 2021, for $7,000. Residual value at the end of an estimated five- year service life is expected to be $1,800. Calculate depreciation expense using the straight-line method for 2021 and 2022, assuming a December 31 year-end. (Do not round your intermediate calculations. Round your final answers to the nearest whole dollar) Year Depreciation Expense 2021 2022