Equipment was purchased one year ago at the cost of $453,600. The equipment had a 10-year expected useful life and a residual value of $153,400. The equipment is being depreciated using the straight-line method. After the first year, due to rapid technological change, the useful life of the equipment has dropped to 4-years and its estimated residual value has fallen to $76,500. 1. Depreciation expense for the current year (nearest dollar without comma, e.g. 15000): 2. Impairment loss recorded at the end of year one (nearest dollar without comma, e.g. 15000)