A tractor acquired on January 9 at a cost of $216,000 has an estimated useful life of six years. Assume that it will have noresidual value.

a. Determine the depreciation for each of the first two years by thestraight-line method.

First Year	Second Year
$	$

b. Determine the depreciation for each of the first two years by thedouble-declining-balance method. Do not round the double-declining balance rate. If required, round your final answer to the nearest dollar.

First Year	Second Year
$	$