Sheridan Manufacturing purchased a machine on January 1, 2020 for use in its factory. Sheridan paid $678,000 for the machine and estimated that it had a useful life of 10 years, at the end of which time the machine was expected to have a residual value of $40,000. During its life, the machine was expected to produce 440.000 units. During 2020, the machine produced 46,700 units, and produced 69,000 in 2021. The machine was subject to a 20% CCA rate, and Sheridan's year-end was December 31. (a) Calculate the annual depreciation amount for 2020 and 2021 under the straight-line method. 2020 2021 Annual depreciation amount $