Complete the table. (Round to the nearest cent as needed.)

A printing press that costs $285,300 is depreciated using the 1.5 declining-balance method. The scrap value of the press is estimated to be $5,000 and the press has an expected life of 20 years. Prepare the first year of a depreciation schedule. Complete the table. Annual Accumulated Year depreciation depreciation 1 (Round to the nearest cent as needed.) End-of-year book value