Eckland Manufacturing Co. purchased equipment on January 1, 2016, at a cost of $96,300. Straight-line depreciation for 2016 and 2017 was based on an estimated eight-year life and $2,700 estimated residual value. In 2018, Eckland revised its estimate and now believes the equipment will have a total service life of only six years, while the residual value remains the same. Required: Compute depreciation for 2018 and 2019.