QS 8-6 Straight-line, partial-year depreciation @c2 On October 1, Organic Farming purchases wind turbines for $140,000. The wind turbines are expected to last six years, have a salvage value of $20,000, and be depreciated using the straight-line method. 1. Compute depreciation expense for the last three months of the first year. 2. Compute depreciation expense for the second year