On January 2, 2019, Dechow Company purchases a machine to help manufacture a part for one of its key products. The machine cost $218,700 and is estimated to have a useful life of six years, with an expected salvage value of $23,400. Compute each year's depreciation expense for 2019 and 2020 for each of the following depreciation methods.

a. Straight-line

b. Double-declining-balance