Sandhill Co. purchased a new machine on October 1, 2022, at a cost of $67.560. The company estimated that the machine has a salvage value of $6,960. The machine is expected to be used for 72,200 working hours during its 6-year life. Compute the depreciation expense under the straight-line method for 2022 and 2023, assuming a December 31 year-end. (Round answers to O decimal places, e.g. 5,275.) 2022 The depreciation expense under the straight-line method $ 2023