Sandhill Co. purchased a new machine on October 1, 2025, at a cost of $67,560. The company estimated that the machine has a salvage value of $7,080. 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 2025 and 2026, assuming a December 31 year-end.

		2025		2026
Depreciation expense under the straight-line method		$enter a dollar amount		$enter a dollar amount