Davis Company purchased a new piece of equipment on July 1, 2010 at a cost of $900,000. The equipment has an estimated useful life of 5 years and an estimated salvage value of $75,000. The current year end is 12/31/11. If Davis expensed the total cost of the equipment at 7/1/10, what was the effect on 2010 and 2011 income before taxes, assuming Davis uses straight-line depreciation?