On January 1, Burns Company purchased land it will use as a landfill for the next 10 years. The cost of the land was $400,000. At the end of 10 years, Burns Company will be required to spend $200,000 to landscape and reforest the landfill site. The appropriate discount rate is 10%. Because the useful life of the land is limited in this case, the cost of the land is depreciated. Burns uses the straight-line method. Compute the amount of depreciation expense and accretion expense in Year 1.