Sunland Company purchases equipment on January $1,$ Year $1,$ at a cost of $$546,000.$ The asset is expected to have a service life of $12$ years and a salvage value of $$49,140.$

Compute the amount of depreciation for each of Years $1$ through $3$ using the straight$-$line depreciation method.

Depreciation for Year $1$

Depreciation for Year $2$

Depreciation for Year $3$