El Tapitio purchased restaurant furniture on September 1, 2021, for $33,000. Residual value at the end of an estimated 10-year service life is expected to be $4,800. 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 Togo's Sandwiches acquired equipment on April 1, 2021, for $17,000. The company estimates a residual value of $1,800 and a five-year service life. Required: Calculate depreciation expense using the straight-line method for 2021 and 2022, assuming a December 31 year-end. 2021 2022 Depreciation expense