On January $1,2023,$ Creative Calligraphy Inc. purchased land, building, equipment, and tools for a total of $$3,220,000.$ An appraisal identified the fair values to be $$808,500($land$),$ $$1,127,000($building$),$ $$441,000($equipment$),$ and $$73,500($tools$).$ The estimated useful life and residual value of the building was $10$ years and $$735,000$; for the equipment, five years and $$49,000$; and for the tools, three years and $$7,700.$

Required:

Calculate depreciation for $2023$ and $2024$ using the double$-$declining$-$balance method. Creative Calligraphy's year$-$end is December $31.($Do not round intermediate calculations and round your final answers to nearest whole dollar.$)$

$\backslash$table$[[$PPE Asset,$2023$ Depreciation,$2024$ Depreciation$],[$Land$,$$$,$$$],[$Building$,,],[$Equipment$,,],[$Tools$,,]]$