Cullumber Company purchased a new machine on October 1,2027 , at a cost of $66,000. The company estimated that the machine has a salvage value of $7,200. The machine is expected to be used for 72,000 working hours during its 6 -year life. Compute the depreciation expense under the straight-line method for 2027 and 2028, assuming a December 31 year-end. (Round answers to 2 decimal places, e.g. 5,275.23.)