$($P$-1)$ Required information

$[$The following information applies to the questions displayed below.$]$

On April $1,2016,$ Cyclone's Backhoe Co$.$ purchases a trencher for $$310,000.$ The machine is expected to last five years and

have a salvage value of $$55,000.$

Compute depreciation expense for both years ending December $2016$ and $2017$ assuming the company uses the straight$-$line method.