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.

$\backslash$table$[[$Aestars$,2025,2026],[$Depreciation expense under the straight$-$line method,$$,]]$