Situation 1: Blue Spruce Corporation purchased electrical equipment at a cost of $11,200 on June 2, 2017. From 2017 through 2020, the equipment was depreciated on a straight-line basis, under the assumption that it would have a 10-year useful life and a $1,600 residual value. After more experience and before recording 2021's depreciation, Blue Spruce revised its estimate of the machine's useful life downward from a total of 10 years to 8 years, and revised the estimated residual value to $1,800. On April 29, 2022, after recording part of a year's depreciation for 2022, the company traded in the equipment on a newer model, and received a $3,600 trade-in allowance, even though the equipment's fair value was only $2,500. The new asset had a list price of $13.800 and the supplier accepted $10,200 cash for the balance. The new equipment was depreciated on a straight- line basis, assuming a seven-year useful life and a $1,150 residual value. Determine the amount of depreciation expense reported by Blue Spruce for each fiscal year for the years ending December 31, 2017 to December 31, 2022. (Round depreciation expense per month to 0 decimal places, e.g. 15.and Round answers to 0 decimal places, e.g. 5,275.) Year Depreciation expense 2017 $ $ 2018 $ $ 2019 $ 2020 $ 2021 $ $ 2022 $