Taco Hut purchased equipment on May 1, 2021, for $17,000. Residual value at the end of an estimated eight-year service life is expected to be $4,000. Calculate depreciation expense using the straight-line method for 2021 and 2022, assuming a December 31 year-end. (Do not round your intermediate calculations. Round your final answers to the nearest whole dollar.) Year 2021 2022 Depreciation Expense $ 1,219