Explore Incorporated is a new start$-$up specializing in renting camper vans. On January $1,$ Year $1,$ the company purchased a new camper van with a total cost of $$83,200.$ The company estimates that the van will have a $10-$year useful life and a salvage value of $$10,300.$ The company has elected to depreciate the van using the double$-$declining$-$balance method.

Required:

Determine the amount of depreciation expense to be recognized on the van at the end of Year $1?$

Determine the amount of accumulated depreciation at the end of Year $2.$