On January $1,2020,$ Creative Calligraphy Inc. purchased land, building, equipment, and tools for a total of $$4,420,000.$ An appraisal

identified the fair values to be $$1,037,000($land$),$ $$1,616,500($building$),$ $$305,000($equipment$),$ and $$91,500($tools$).$ The estimated

useful life and residual value of the building was $10$ years and $$795,000$; for the equipment, five years and $$61,000$; and for the tools,

three years and $$8,900.$

Required:

Calculate depreciation for $2020$ and $2021$ using the double$-$declining$-$balance method. Creative Calligraphy's year$-$end is December

$($Do not round intermediate calculations and round your final answers to nearest whole dollar.$)$