A machine costing $$429,000$ has an estimated residual value of $$15,000$ and an estimated service life of $12$ years. What is the annual depreciation for each of the first two years under the following methods? Assume the company record a full year of depreciation in the year of purchase. Round all answers to the nearest dollar.

Double declining$-$balance

Units of production. Lifetime production is estimated at $500,000$ units. The machine produced $39,000$ units in year one and $58,000$ in year two.

Straight$-$line depreciation method.