On July 1, Martin Company purchased equipment costing $27,200. The equipment has an estimated salvage value of $2,670 and an estimated useful life of 10 years. Martin Company calculates depreciation to the nearest month. Required: Compute the depreciation expense for the first two years using the double-declining-balance method. Note: Round your responses to the nearest dollar. Year 1 depreciation expense : Year 2 depreciation expense : X