Sheridan Company purchased a new machine on October 1, 2025, at a cost of $66,840. The company estimated that the machine has a salvage value of $6,360. The machine is expected to be used for 70,100 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 Depreciation expense under the straight-line method $ $ 2026