A storage tank acquired at the beginning of the fiscal year at a cost of $$118,800$ has an estimated residual value of $$7,000$ and an estimated useful life of $10$ years.

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

fill in the blank $1$ of $1$$

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.

Year Depreciation

Year $1$ fill in the blank $1$

Year $2$ fill in the blank $2$