33. (2 points) Evan Company purchased a machine for $600,000 on August 31, 2010. Evan estimates the machine will have a five-year useful life and a salvage value of $12,000. Evan calculates depreciation for a year to the nearest full month. Compute Evan's depreciation for 2012 assuming he uses the following depreciation methods: a. Sum-of-the-years' digits b. Double-declining balance