Carla Vista Co. purchased a new machine on October 1,2022, at a cost of $86,100. The company estimated that the machine has a salvage value of $4,980. The machine is expected to be used for 78,000 working hours during its 10 -year life. Compute depreciation using the following methods in the year indicated. (a) Declining-balance using double the straight-line rate for 2022 and 2023. 2022 2023 Depreciation using the Declining-balance method $ $