Assume that additional information has been provided relating to the cost ($924,000). There are three components of the plant asset. Components 1, 2, and 3 have costs of $360,000, $250,000, and $314,000, respectively. The useful lives of components 1, 2, and 3 are 25, 20, and 30 years, respectively. Determine straight-line depreciation expense for 2020 and 2021 for each component under IFRS if the residual value is $110,000 for component 1, $134,000 for component 2, and $80,000 for component 3.