Exercise 11-7 Determining asset cost and depreciation expense-straight-line (LO 11-2, LO 11-7) Samson Manufacturing Company, a calendar year company. purchased a machine for $65,000 on January 1, 20X0. At the date of purchase, Samson incurred the following additional costs: The machine's estimated salvage value was $5,000, and Samson estimated it would have a useful life of 20 years with depreciation being computed on the straight-line method. In January 202, accessories costing $3,600 were added to the machine to reduce its operating costs. These accessoties neither prolonged the machine's life nor provided any additional salvage value. Required: What should Samson record as depreciation expense for 202