A company with a calendar year-end, purchases a machine costing \(\$ 145,800\) on May 1, 2009. The machine is expected to be obsolete after three years ( 36 months) and, thereafter, no longer useful to the company. The estimated salvage value is \(\$ 5,400\). The company's depreciation policy is to record depreciation for the portion of the year that the asset is in service. Compute depreciation expense for both 2009 and 2010 under the following depreciation methods:

a. Straight-line

b. Double-declining-balance.