A pressurized spray painter was purchased on April 1 of the fiscal year for $3,900. It has a useful life of four years and a residual value of $300. Determine depreciation expense for the first two years, assuming a fiscal year-end of December 31 and using (a) the straight-line method and (b) the double-declining-balance method. (b) Double-declining-balance method: Round your answers to two decimal places. Year 1 : 5 Year 2 : 5