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$1.$ New Morning Bakery sold its two$-$year$-$old bakery ovens to Great Harvest Bakery for $$620,000.$ The ovens originally cost $$800,000,$ had an estimated service life of $15$ years, had an estimated residual value of $$40,000,$ and were depreciated using straight$-$line depreciation. Calculate the balance in the accumulated depreciation account at the end of the second year.

$2.$ New Morning Bakery sold its two$-$year$-$old bakery ovens to Great Harvest Bakery for $$550,000.$ The ovens originally cost $$750,000,$ had an estimated service life of $9$ years, had an estimated residual value of $$60,000,$ and were depreciated using straight$-$line depreciation. Calculate the balance in the accumulated depreciation account at the end of the second year.