On April 1, 2016, Cyclone's Backhoe Co. purchases a trencher for $290,000. The machine is expected to last five years and have a salvage value of $45,000.

Compute depreciation expense for both years ending December 2016 and 2017 assuming the company uses the straight-line method.

	Choose Numerator:	/	Choose Denominator:	=	Annual Depreciation
		/		=	Annual depreciation
		/		=
Year	Annual Depreciation	x	Fraction of Year	=	Depreciation Expense
2016		x
2017		x