On April 1, 2022, Chopin Co. purchased machinery at a cost of $42,000. The machinery is expected to last 10 years and to have a residual value of $6,000. Compute depreciation expense for 2022 (4/1/22 ~ 12/31/22) and 2023 (1/1/23 ~ 12/31/23), assuming double-declining balance method is used.