Sheffield AG purchased a new plant asset on April 1,2022, at a cost of 906,000. It was estimated to have a service life of 20 years and a residusl value of 74,400. Sheffield accocinting period is the calendar year. (a) Compute the depreciation for this asset for 2022 and 2023 using the sum-of-the-years-digits method. (Round answers to 0 decimal ploces, es. 45,892.) Depreciation for 2022 Depreciation for 2023