On April 1, 2014, Cyclone's Backhoe Co. purchases a trencher for $400,000. The machine is expected to last five years and have a salvage value of S40.000. Compute depreciation expense for both years ending December 2014 and 2015 assuming the company uses the straight-line method. Choose Numerator Choose Denominator Annual Depreciation Annual depreciation Fraction of Year Depreciation Year Annual Depreciation x Expense 2014 x 2015