On January 1, 2021, Canseco Plumbing Fixtures purchased equipment for $68,000. Residual value at the end of an estimated 4 year service life is expected to be $40,000. The company expects the equipment to operate for 19,500 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. Calculate depreciation expense for 2021 and 2022 using sum-of-the-years'-digits assuming the equipment was purchased on March 31, 2021