El Tapitio purchased restaurant furniture on September 1, 2021, for $37,000. Residual value at the end of an estimated 10-year service life is expected to be $5,200. Calculate depreciation expense for 2021 and 2022, using the straight-line method, and assuming a December 31 year-end. (Do not round Intermediate calculations.) 2021 2022 Depreciation expense