Computing deprecitation under straight-line and double-declining-balance for partial years :-

a machiene costign $145,800 is purchased on May 1,2016. The machiene is expected to be obsolete after three years (36 months) and, thereafter, no longer useful to the company. The estimated salvage value is $5,400. computre depreciation expense for both 2016 and 2017 under each of the following depreciation methods :

1) straight-line

2) double-declining-balance