On January 1, 2021, the Allegheny Corporation purchased equipment for $187,000. The estimated service life of the equipment is 10 years and the estimated residual value is $11,000. The equipment is expected to produce 244.000 units during its life. Required: Calculate depreciation for 2021 and 2022 using each of the following methods. 1. Sum-of-the-years'-digits (Do not round intermediate calculations. Round final answers to the nearest whole dollar amount.) Year Depreciation expense 2021 2022