$2.$ A machine that cost $$392,000$ is acquired on October $1,2025.$ Its estimated salvage value is $$39,200$ and its expected life is eight years. Calculate depreciation expense for $2025$ and $2026$ by double$-$declining balance. $($Round answers to $0$ decimal places, e$.$g$.5,275.)(4$ points$)$ b$.$ Calculate depreciation expense for $2025$ and $2026$ by sum$-$of$-$the$-$years'$-$ digits. $($Round answers to $0$ decimal places, e$.$g$.5,275.)$