Togo's Sandwiches acquired equipment on April 1, 2018, for $17, 500. The company estimates a residual value of $1, 900 and a five-year service life. Required: Calculate depreciation expense using the straight-line method for 2018 and 2019, assuming a December 31 year-end. The Donut Stop acquired equipment for $15,000. The company uses straight-line depreciation and estimates a residual value of $3,000 and a four-year service life. At the end of the second year, the company estimates that the equipment will be useful for four additional years, for a total service life of six years rather than the original four. At the same time, the company also changed the estimated residual value to $1,000 from the original estimate of $3,000. Required: Calculate how much The Donut Stop should record each year for depreciation in years 3 to 6