West Coast Growers incurs the following costs during the year related to the creation of a new disease-resistant tomato plant. Salaries for R&D Depreciation on R&D facilities and equipment Utilities incurred for the R&D facilities Patent filing and related legal costs Payment to another company for part of the development work $400,000 130,000 5,500 19,500 10,000 What amount should West Coast Growers report as research and development (R&D) expense in its income statement? Total research and development expense El Tapitio purchased restaurant furniture on September 1, 2021, for $40,000. Residual value at the end of an estimated 10-year service life is expected to be $5,500. Calculate depreciation expense for 2021 and 2022, using the straight-line method, and assuming a December 31 year-end. (Do not round intermediate calculations.) 2021 2022 Depreciation expense