On January 1, Year 1, Poultry Processing Company purchased a freezer and related installation equipment for $70,200. The equipment had a three-year estimated life with a $3,000 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 that Required Compute the depreciation expense for each of the four years, Year 1 Year 4