A machine which cost $300,000 is acquired on October 1, 2014. Its estimated salvage value is $30,000 and its expected life is eight years.

1)Calculate depreciation expense for 2014 and 2015 by Double-declining balance for 2014 and 2015

2)Calculate depreciation expense for 2014 and 2015 by Sum-of-the-years'-digits.

At the end of 2015, which method results in the larger accumulated depreciation amount?