On January 1, 2021, Canseco Plumbing Fixtures purchased equipment for $34,000. Residual value at the end of an estimated 7 year service life is expected to be $6,000. The company expects the equipment to operate for 11,000 hours. Required: a. Calculate depreciation expense for 2021 and 2022 using sum-of-the-years'-digits assuming the equipment was purchased on January 1, 2021. b. Calculate depreciation expense for 2021 and 2022 using sum-of-the-years'-digits assuming the equipment was purchased on March 31, 2021. Complete this question by entering your answers in the tabs below. Required A Required B Calculate depreciation expense for 2021 and 2022 using sum-of-the-years'-digits assuming the equipment was purchased on January 1, 2021. Sum-of-the-years' digits depreciation Depreciable Depreciation Base Year Expense Rate per = 2021 2022 = Calculate depreciation expense for 2021 and 2022 using sum-of-the-years'-digits assuming the equipment was purchased on March 31, 2021. Rate per Fraction of Year Depreciation Expense = Sum-of-the-years' digits depreciation Depreciable Base Year 4/1/2021 through 12/31/2021 Total depreciation expense - 2021 1/1/2022 through 3/31/2022 4/1/2022 through 12/31/2022 Total depreciation expense - 2022