In recent years, Sheridan Corporation has purchased three machines. Because of frequent employee turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and various methods have been used. Information concerning the machines is summarized in the table below. Machine Acquired Jan. 1, 2018 July 1, 2019 Nov. 1, 2019 Cost $101,700 77,500 65,829 Residual Useful Life Value (in years) $10,900 5 9,170 5 5,960 6 Depreciation Method Straight-line Diminishing-balance Units-of-production 2 For the diminishing-balance method, Sheridan Corporation uses double the straight-line rate. For the units-of-production method, total machine hours are expected to be 26,030. Actual hours of use in the first 3 years were: 2019, 410; 2020, 4,940; and 2021, 5,440. Machine 2: Diminishing-balance depreciation Calculation Depreciation Rate Carrying Amount Beg. of Year Year # of months End of Year Accumulated Carrying Depreciation Amount Depreciation Expense 2019 2020 2021 2022 2023 Machine 3: Units-of-production depreciation Units-of- Year Production Calculation End of Year Depreciation Depreciation Accumulated Carrying Cost/Unit Expense Depreciation Amount 2019 2020 2021 If Machine 2 was purchased on October 1 instead of July 1, what would be the depreciation expense for this machine in 2019? In 2020? Depreciation expense in 2019 Depreciation expense in 2020