Windsor Paper Products purchased 10,800 acres of forested timberland in March 2020. The company paid $1,836 per acre for this land, which was above the $864 per acre most farmers were paying for cleared land. During April, May, June, and July 2020, Windsor cut enough timber to build roads using moveable equipment purchased on April 1, 2020. The cost of the roads was $252,400, and the cost of the equipment was $243,000; this equipment was expected to have a $9,720 salvage value and would be used for the next 15 years. Windsor selected the straight-line method of depreciation for the moveable equipment. Windsor began actively harvesting timber in August and by December had harvested and sold 583,200 board feet of timber of the estimated 7,290,000 board feet available for cutting. In March 2021, Windsor planted new seedlings in the area harvested during the winter. Cost of planting these seedlings was $129,000. In addition, Windsor spent $8,640 in road maintenance and $6,480 for pest spraying during calendar-year 2021. The road maintenance and spraying are annual costs. During 2021, Windsor harvested and sold 835,920 board feet of timber of the estimated 6,966,000 board feet available for cutting. In March 2022, Windsor again planted new seedlings at a cost of $162,000, and also spent $16,200 on road maintenance and pest spraying. During 2022, the company harvested and sold 702,000 board feet of timber of the estimated 7,020,000 board feet available for cutting. Compute the amount of depreciation and depletion expense for each of the 3 years (2020, 2021, and 2022). Assume that the roads are usable only for logging and therefore are included in the depletion base. (Round intermediate calculations to 5 decimal places e.g. 1.08541 and final answers to O decimal places, e.g. 45,892.)