On March 14, Year 1, Barnes Company purchased equipment costing $56,300. The equipment has an estimated salvage value of $4,190 and an estimated useful life of 5 years. Barnes 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