Calculating Accelerated Depreciation Equipment costing $640,000 with an expected useful life of 12 years and an expected salvage value of $20,000, was purchased at the beginning of the year.

Calculate the depreciation expense for the first five years using:

(a) Sum-of-the-years digits method. Do not round until final calculation. Round answers to the nearest whole number.

Year 1	$Answer
Year 2	$Answer
Year 3	$Answer
Year 4	$Answer
Year 5	$Answer

(b) Double-declining balance method (without straight-line switchover). Do not round until final calculation. Round answers to the nearest whole number.

Year 1	$Answer
Year 2	$Answer
Year 3	$Answer
Year 4	$Answer
Year 5	$Answer