On July $1,2025,$ Pina Colada Company purchased for $$5,220,000$ snow$-$making equipment having an estimated useful life of $5$ years with an estimated salvage value of $$217,500.$ Depreciation is taken for the portion of the year the asset is used.

$($a$)$

Complete the form below by determining the depreciation expense and year$-$end book values for $2025$ and $2026$ using:

Sum$-$of$-$the$-$years'$-$digits method:

Double$-$declining balance method.

$\backslash$table$[[,,2025,$A$,2026],[$Sum$-$of$-$the$-$Years'$-$Digits Method$],[$Equipment$,,$$$5,220,000,,$$$5,220,000$