On April $1,2023,$ Ice Drilling Co$.$ purchased a trencher for $$165,000.$ The machine was expected to last five years and have a residual value of $$16,500.$

Required:

Calculate depreciation expense for $2023$ and $2024$ to the nearest month, using $($a$)$ the straight$-$line method, and $($b$)$ the doubledeclining$-$balance method. The company has a December $31$ year$-$end. $($Do not round intermediate calculations.$)$

$\backslash$table$[[$Year$,$Straight$-$Line,Double$-$Declining$-$Balance$],[2023,,],[2024,29,700,46,200]]$