Refer to the information in QS 9-11. Assume the equipment is depreciated using the double-declining-balance method. Calculate depreciation for 2023 and 2024:

a. To the nearest whole month

b. Using the half-year convention

Data From Exercise 9-11

Equipment with an estimated life of 10 years and no expected residual value was purchased on account for $60,000 on March 6, 2023. Assuming a year end of December 31, calculate depreciation for 2023 and 2024 using the straight-line method.