Pacific Inc. purchased equipment on January 1 of Year 1 with a cost of $ 135,000 . The estimated residual value at the end of its estimated useful life of 6 years is $ 6,000 . Data relating to the equipment follow

Estimated service life , in years 6

Estimated service hours 60,000

Actual service hours in Year 1 12,000

Actual service hours in Year 2 10,800

Required

Compute depreciation expense for Year 1 and Year 2 assuming ( 1 ) straight - line and ( 2 ) sum - of - the years digits depreciation methods

Note : Round amounts to the nearest whole dollar

Straight - line Sum of - the - years- digits Year Year

Year 1 $ $

Year 2. $. $