Tweed Feed & Seed purchased a new machine on January 1, 2022: Cost when acquired $26,000 Estimated residual value 2,000 Estimated useful life 10 years Accumulated depreciation at the end of year 5 (assume straight-line depreciation) 12,000 It is now the beginning of year 6 and the management reevaluated the estimates related to the machine. Compute the depreciation expense for year 6 under each of the following independent cases:

Case Event Depreciation Expense A The estimated total useful life should have been 15 years

B The residual value is changed to $0.00; useful life unchanged.

C The estimated total useful life is changed to 7 years and the residual value is changed to $4,000.