Lockard Company purchased machinery on January 1, 2017, for $80,000. The machinery is estimated to have a salvage value of $8,000 after a useful life of 8 years.

(a) Compute 2017 depreciation expense using the sum-of-the-years-digits method.

(b) Compute 2017 depreciation expense using the sum-of-the-years-digits method, assuming the machinery was purchased on April 1, 2017.