At the beginning of Year $1,$ Copeland Drugstore purchased a new computer system for $$170,000.$ It is expected to have a five$-$year life and a $$30,000$ salvage value.

Required

a$.$ Compute the depreciation for each of the five years, assuming that the company uses:

$(1)$ Straight$-$line depreciation.

$(2)$ Double$-$declining$-$balance depreciation.