A company buys a new machine on July $1,2022,$ and it is put into use immediately.

Purchase price with installation is $132,000.$

It is assumed that it will be used for $5$ years and that the salvage value $($salvage value$)$ after $5$ years will be $18,000.$

a$)$ Calculate the annual depreciation based on $1)$Straight$-$line depreciationi $2)$double$-$declining

b$)$ What will be the charged depreciation for the year $2022,$ incl. use for six months according to these depreciation methods.What will be the accumulated depreciation and book value at the end of $2023,$ incl. these two depreciation methods?