Jackson Manufacturing acquired a new milling machine on April 1, 2006. The machine has a special component that requires replacement before the end of the useful life. The asset was originally recorded in two accounts, one representing the main unit and the other for the special component. Depreciation is recorded by the straight-line method to the nearest month, residual values being disregarded. On April 1, 2012, the special component is scrapped and is replaced with a similar component. This component is expected to have a residual value of approximately 25% of cost at the end of the useful life of the main unit, and because of its materiality, the residual value will be considered in calculating depreciation. Specific asset information is as follows:

Main milling machine:

Purchase price in 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $74,800

Residual value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $6,200

Estimated useful life . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 years

First special component:

Purchase price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $12,000

Residual value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . $500

Estimated useful life . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 years

Second special component:

Purchase price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $16,500

What are the depreciation charges to be recognized for the years

(1) 2006,

(2) 2012, and

(3) 2013?