On September 29, Year 1, Sanders Company purchased equipment costing $25,700. The equipment has an estimated salvage value of $3,220 and an estimated useful life of 10 years. Sanders 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 : $ $ ?