A review of Misha's Crystal Ball, Inc's. fixed asset purchases during the fiscal year 2022 noted the following fixed assets and the method of depreciation: Equipment Item Salvage Cost Purchase Date Estimated Life Depreciation Method No. Value 1 $75,000 $9,000 1/1/22 6 years Straight-line Double-declining 2 $135,000 15,000 1/1/22 8 years balance Required (Be sure to show your work): a) Calculate the depreciation expense for equipment item 1 for Year 1 and Year 2 for the year ended December 31, 2022, and 2023. b) Calculate the depreciation expense for equipment item 2 for Year 1 and Year 2 for the year ended December 31, 2022, and 2023