A machine that cost $608,000 is acquired on October 1, 2025. Its estimated salvage value is $60,800 and its expected life is eight years.

(a1) Calculate depreciation expense for 2025 and 2026 by double-declining balance. (Round answers to 0 decimal places, e.g. 5,275.)

Depreciation expense

2025 $38000

2026 $142500

(a2) Calculate depreciation expense for 2025 and 2026 by sum-of-the-years'-digits. (Round answers to 0 decimal places, e.g. 5,275.) 2025 2026 Depreciation expense $enter a dollar amount $enter a dollar amount