Current Attempt in Progress Pina Corp. purchased a machine on July 1, 2023, for $32,035. Pina paid $230 in title fees and a legal fee of $150 related to the machine. In addition, Pina paid $560 in shipping charges for delivery, and $625 to a local contractor to build and wire a platform for the machine on the plant floor. The machine has an estimated useful life of 10 years, a total expected life of 12 years, a residual value of $5,900, and no salvage value. Pina uses straight-line depreciation. (a) (b) Calculate the 2023 depreciation expense if Pina prepares financial statements in accordance with ASPE. Depreciation expense