Sandhill Ltd. purchased machinery on January 1, 2017, for $36,800. The machinery is estimated to have a residual value of $3,800 after a useful life of eight years.

Calculate the 2017 depreciation expense using the sum-of-the-years'-digits method. (Do not round intermediate calculation and round answer to 0 decimal places, e.g. 5,275.)

Depreciation Expense $_______________

Calculate the 2017 depreciation expense using the sum-of-the-years'-digits method, but assuming the machinery was purchased on April 1, 2017. (Do not round intermediate calculation and round answer to 0 decimal places, e.g. 5,275.)

Depreciation Expense $__________________