Cullumber Company purchased a new machine on October 1, 2017, at a cost of $90,400. The company estimated that the machine has a salvage value of $7,760. The machine is expected to be used for71,800working hours during its8-year life.

Compute the depreciation expense under the straight-line method for 2017 and 2018, assuming a December 31 year-end.(Round answers to 0 decimal places, e.g. 5,275.)

2017

2018

The depreciation expense under the straight-line method