On January $1,$ Year $1,$ Poultry Processing Company purchased a freezer and related installation equipment for $$64,200.$ The equipment had a three$-$year estimated life with a $$3,600$ 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 $$2,600.$

Required

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

$\backslash$table$[[,\backslash$table$[[$Depreciation$],[$Expense$]]],[$Year $1,],[$Year $2,],[$Year $3,],[$Year $4,]]$