Sandhill Co. purchased a new machine on October 1,2025 , at a cost of $80,010. The company estimated that the machine has a salvage value of $6,930. The machine is expected to be used for 72,400 working hours during its 7 -year life. Compute the depreciation expense under the straight-line method for 2025 and 2026, assuming a December 31 year-end