On January $1,2023,$ Creative Calligraphy Inc. purchased land, building, equipment, and tools for a total of $$2,720,000.$ An appraisal

identified the fair values to be $$616,000($land$),$ $$1,232,000($building$),$ $$286,000($equipment$),$ and $$66,000($tools$).$ The estimated useful

life and residual value of the building was $10$ years and $$710,000$; for the equipment, five years and $$44,000$; and for the tools, three

years and $$7,200.$

Required:

Calculate depreciation for $2023$ and $2024$ 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.$)$