A pressurized spray painter was purchased on April 1 of the fiscal year for $3,900. It has a useful life of 4 years and a residual value of $300. a. Determine depreciation expense for the first two years, assuming a fiscal year end of December 31 and using the straight-line method. Year 1 Year 2 b. Determine depreciation expense for the first two years, assuming a fiscal year end of December 31 and using the double-declining-balance method. Round your answers to two decimal places. Year 1 Year 2