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Required information Use the following information for the Exercises below. (The following information applies to the questions displayed below.) On April 1, Cyclone's Co. purchases a trencher for $286,000. The machine is expected to last five years and have a salvage value of $43,000. Exercise 8-11 Straight-line, partial-year depreciation LO C2 Compute depreciation expense at December 31 for the first and second year assuming the company uses the straight-line method. Choose Numerator: Choose Denominator: Annual Depreciation Annual depreciation = Year Annual Depreciation X Fraction of Year Depreciation Expense X First year Second year X Required information Use the following information for the Exercises below. [The following information applies to the questions displayed below.) On April 1, Cyclone's Co. purchases a trencher for $286,000. The machine is expected to last five years and have a salvage value of $43,000. Exercise 8-12 Double-declining-balance, partial-year depreciation LO C2 Compute depreciation expense at December 31 for both the first year and second year assuming the company uses the double-declining balance method. (Enter all amounts as positive values.) End of Period Depreciation for the Period Beginning of Depreciation Partial Period Book Rate Year Value Annual Period Depreciation Expense Accumulated Depreciation Book Value Year 1 Year 2