Can you please answer and explain these two?

Equipment with a cost of $153,610.00 has an estimated residual value of $7,633.00 and an estimated life of 4 years or 13,615 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for the first full year, during which the equipment was used 3,260 hours?

Select the correct answer.

$4.00

$44.78

$36,494.25

$34,952.99

A machine with a cost of $62,200.00 has an estimated residual value of $4,356.00 and an estimated life of 5 years or 17,094 hours. What is the amount of depreciation for the second full year, using the double declining-balance method?

Select the correct answer.

$14,928.00

$23,137.60

$24,880.00

$12,440.00