On January 2, 2018, Athol Company bought a machine for $72,000. The machine has an estimated useful life of eight years and an estimated residual value of $1,500. Thecompany provided the following information:On June 30, 2023, the company completed the replacement of a major part of the machine that cost $12,375. This expenditure is expected to reduce the machines operating costs, increase its estimated useful life by two years, and decrease its estimated residual value to $1,000.Calculate straight line Depreciation for 2018, 2019