Forty-Niner Co purchased a computer for $325,000 on January 2, 2025. The company expects the computer to last for 8 years or 15,000 hours of operation, with an estimated residual value of $25,000. During 2025 the computer was operated for 2,000 hours, while in 2026 it was operated for 2,600 hours.
Calculate the depreciation expense for the computer for 2025 and 2026 using the straight-line depreciation method