A plant asset acquired on October 1, 2018, at a cost of $400,000 has an estimated useful life of 10 years. The salvage value is estimated to be $40,000 at the end of the asset's useful life. Determine the depreciation expense for the first two years using the Straight-line method. Year 1 Year 2 $ $ Straight-line method Determine the depreciation expense for the first two years using the Double-declining balance method. Year 1 Year 2 $ $ Double-declining-balance method