Depreciation by Two Methods

A computer system acquired on January 1 at a cost of $261,000 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