Computing Depreciation Expense.

Equipment costing $$440,000,$ with an expected scrap value of $$40,000$ and an estimated useful life of $5$ years, was purchased on January $1$ of Year $1.$

Calculate the depreciation expense for the $5$ years of the assets useful life using: $($a$)$ the straight$-$line method and $($b$)$ the double$-$declining$-$balance method.

Round to the nearest whole number.