On June 22, Year 1, Garcia Company purchased equipment costing $52,100. The equipment has an estimated salvage value of $3,570 and an estimated useful life of 5 years. Garcia Company calculates depreciation to the nearest month. Required: Compute the depreciation expense (to the nearest month) for Year 1 and Year 2 using the straight-line method. Year 1 depreciation expense : Year 2 depreciation expense : X