Blue Spruce Company purchased a new machine on October 1, 2020, at a cost of $113,600. The company estimated that the machine will have a salvage value of $13,600. The machine is expected to be used for10,000working hours during its4-year life.

Question: Compute the depreciation expense under declining-balance using double the straight-line rate for 2020 and 2021. Show calculations and how do I choose the correspondent percent?