On January $1,2024,$ Canseco Plumbing Fixtures purchased equipment for $$62,000.$ Residual value at the end of an estimated $4$ year service life is expected to be $$34,000.$ The company expects the equipment to operate for $18,000$ hours.

Required:

Calculate depreciation expense for $2024$ and $2025$ using sum$-$of$-$the$-$years$-$digits, assuming the equipment was purchased on January $1,2024.$

Calculate depreciation expense for $2024$ and $2025$ using sum$-$of$-$the$-$years$-$digits, assuming the equipment was purchased on March $31,2024.$