Brief Exercise $7-9($Algo$)$ Calculate partial$-$year depreciation $($LO$7-4)$

El Tapitio purchased restaurant furniture on September $1,2026,$ for $$43,000.$ Residual value at the end of an estimated $10-$year service life is expected to be $$5,800.$

Calculate depreciation expense for $2026$ and $2027,$ using the straight$-$line method and assuming a December $31$ year$-$end.

Note: Do not round intermediate calculations.