On June 30, 2021, Rosetta Granite purchased equipment for $130,000. The estimated useful life of the equipment is eight years and no residual value is anticipated. An important component of the equipment is a specialized high-speed drill that will need to be replaced in four years. The $22,000 cost of the drill is included in the $130,000 cost of the equipment. Rosetta uses the straight-line depreciation method for all equipment.

Required: 1. Calculate depreciation for 2021 and 2022 applying the typical U.S. GAAP treatment.

Depreciation (GAAP): 2021 : ______ 2022 : _______