A machine which cost $500,000 is acquired on October 1, 2020. Its estimated salvage value is $50,000 and its expected life is 4 years.

Calculate depreciation expense for 2020 and 2021 by double-declining balance. (Round answers to 0 decimal places, e.g. 5,275.)

Calculate depreciation expense for 2020 and 2021 by sum-of-the-years'-digits. (Round answers to 0 decimal places, e.g. 5,275.)

At the end of 2021, which method results in the larger accumulated depreciation amount?