On January 1, Year 1. Merry Berry Creamery purchased a machine that makes ice cream for $36,000. The machine had a five-year estimated life with a $3,100 salvage value. Straight-line depreciation was used. At the beginning of Year 3 , Merry Berry revised the expected life of the machine to seven years rather than five years. The salvage value was also revised to $2,100 Required: Compute the depreciation expense for each of the four years, Year through Year 4