On January 2, 2009, Dechow Company purchases a machine that manufactures a part for one of its key products. The machine cost \(\$ 218,700\) and is estimated to have a useful life of six years, with an expected salvage value of \(\$ 23,400\). Compute depreciation expense for 2009 and 2010 for each of the following depreciation methods.

a. Straight-line

b. Double-declining-balance.