I am working on the following problem listed below. I have the solution to the problem, but i am confused onto why we use the fraction 1/4 and 3/4 for the year 2015.

E11-3 (Depreciation ComputationsSYD, DDBPartial Periods) Judds Company purchased a new plant asset on April 1, 2014, at a cost of $711,000. It was estimated to have a service life of 20 years and a salvage value of $60,000. Judds accounting period is the calendar year.

(a) Compute the depreciation for this asset for 2014 and 2015 using the sum-of-the-years-digits method.

3/4 X 20/210 X ($711,000 $60,000) = $46,500 for 2014

	1/4 X 20/210 X ($711,000 $60,000)	=	$15,500
+	3/4 X 19/210 X ($711,000 $60,000)	=	44,175
			for 2015 $59,675