Champion Company arranged to purchase several assets from a business who was planning to change locations. They completed the purchase on November 30, 2023, for a total cash price of $860,926. Assets acquired included a garage with land, various land improvements and an old truck. The estimated fair market values of the assets were: garage, $502,385; land, $343,793; land improvements, $98,482; and truck, $22,673. The company has a December 31 year-end. The truck is expected to last 5 years and have a salvage value of $2,959. Prepare a schedule showing each year's depreciation on the truck, assuming (a) 5-year straight-line depreciation and (b) double-declining-balance depreciation