To help Gemini Systems Incorporated with their malaria research projects, they are considering the purchase of a new electron-scanning microscope. This scanning microscope has a cost of $10,500, with an estimated residual value of $500 and a projected useful life of four years. The research scientist estimates the microscope will scan 475,000 samples of malaria during its life. It ends up scanning the following numbers: year 1, 121,400; year 2, 122,400; year 3, 119,600; and year 4, 118,200. The total number of samples scanned by the end of year 4 exceeds the original estimatethis difference was not predicted. (The machine must not be depreciated below its estimated residual value.)

2a) Determine the straight-line (SL) depreciation schedules for year 1 to 4.