Blue Company purchased machinery on January $1,2020,$ for $$97,600.$ The machinery is estimated to have a salvage value of

$$9,760$ after a useful life of $8$ years.

$($a$)$

Compute $2020$ depreciation expense using the double$-$declining$-$balance method.

Depreciation expense $

$($b$)$

Compute $2020$ depreciation expense using the double$-$declining$-$balance method, assuming the machinery was purchased on

October $1,2020.($Round answer to $0$ decimal places, e$.$g$.5,125.)$

Depreciation expense $