Depreciation by Two Methods

A computer system acquired on January $1$ at a cost of $$189,000$ has an estimated useful life of ten years. Assuming that it will have no residual value.

a$.$ Determine the depreciation for each of the first two years by the straight$-$line method.

First Year Second Year

$fill in the blank $1$

$fill in the blank $2$

b$.$ Determine the depreciation for each of the first two years by the double$-$declining$-$balance method. Do not round the double$-$declining balance rate. If required, round your final answers to the nearest dollar.

First Year Second Year

$fill in the blank $3$

$fill in the blank $4$