Katherine Company purchased a machine on April 1, 1998, for \(\$ 72,000\). The machine has an estimated useful life of five years with no expected salvage value. The company's accounting year ends on December 31.

Compute the depreciation expense for 1998 and 1999 under

(a) the sum-of-the-years'digits method and \((b)\) the double-declining-balance method.

Australia Company purchased a machine for \(\$ 3,200\) and incurred installation costs of \(\$ 800\).