Sunland Company purchased a new machine on October 1, 2017, at a cost of $67, 380. The company estimated that the machine has a salvage value of $6, 120. The machine is expected to be used for 70, 200 working hours during its 6-year life. Compute the depreciation expense under the straight-line method for 2017 and 2018, assuming a December 31 year-end. (Round answers to o decimal places, e.g. 5, 275.) The depreciation expense under the straight-line method