d. Two items of equipment (a sprayer and an injector) were purchased and put into service in early January 2009. They are being depreciated with the straight-line method using these facts and estimates. Sprayer Injector Original cost $ 29,540 $ 19,200 Expected salvage value 4,900 3,200 Useful life (years) 8 5 d. Depreciation expense for the two items of equipment used during year 2011. Sprayer Injector Depreciation expense $ ......... $