On January $1,$ Year $1,$ Poultry Processing Company purchased a freezer and related installation equipment for $$60,300.$ The

equipment had a three$-$year estimated life with a $$3,300$ salvage value. Straight$-$line depreciation was used. At the beginning of

Year $3,$ Poultry Processing revised the expected life of the asset to four years rather than three years. The salvage value was

revised to $$2,300.$

Required

Compute the depreciation expense for each of the four years, Year $1$ to Year $4.$