Atlantic Inc. purchased equipment on January $1$ of Year $1$ with a cost of $$135,000.$ The estimated residual value at the end of its estimated useful life of $6$ years is $$6,000.$ Data relating

to the equipment follow.

Required

Compute depreciation expense for Year $1$ and Year $2$ assuming $(1)$ double$-$declining$-$balance and $(2)$ units$-$of$-$production depreciation methods.

Note: Do not round any rates used in your calculations.