A plant asset acquired on October 1, 2021, at a cost of $380,000 has an estimated useful life of 10 years. The salvage value is estimated to be $38,000 at the end of the asset's useful life.

1. Determine the depreciation expense for the first two years using the straight-line method.

2. Determine the depreciation expense for the first two years using the double-declining-balance method.