In recent years, Swifty Company 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 Cost Salvage Value Useful Life (in years) Depreciation Method 1 Jan. 1, 2020 $99.500 $14,500 8 Straight-line 2 July 1, 2021 91,500 10,000 5 Declining-balance 3 Nov. 1, 2021 86,000 8,000 6 Units-of-activity For the declining-balance method, Swifty Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 26,000. Actual hours of use in the first 3 years were 2021, 600; 2022,4,100; and 2023, 6,100. (b) Your answer is incorrect. If machine 2 was purchased on April 1 instead of July 1, what would be the depreciation expense for this machine in 2021? In 2022? Depreciation expense (1) 2021 (2) 2022