Pharoah Compamy purchased a new machine on October 1,2022, at a cost of $91,360. The compary estimated that the machine has a salvage value of $8,000. The machine is expected to be used for 70,200 working hours during its 8 -year life. Compute the depreciation expense under the straight-line method for 2022 and 2023 , assuming a December 31 year-end. (Round answers to 0 decimal ploces, es. 5,275