A storage tank acquired at the beginning of the fiscal year at a cost of $$111,600$ has an estimated residual value of $$6,500$ and an estimated useful life of $5$ years.

a$.$ Determine the amount of annual depreciation by the straight$-$line method.

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b$.$ Determine the amount of depreciation for the first and second years computed by the double$-$declining$-$balance method. Do not round the double$-$declining balance rate. If required, round your answers to the nearest dollar.

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