UUDI-secuning-balance depreciation is used. Exercise 8-11 Straight-line, partial-year depreciation C2 On April 1. Cyclone Co. purchases a trencher for $280,000. The machine is expected to last five years and have a salvage value of $40,000. Compute depreciation expense at December 31 for both the first year and second year assuming the company uses the straight-line method