Compute the double declining balance book value at the end of the 3rd year for an asset that originally cost $860 with a depreciable life of 5 years and a salvage value of $70. CORRECT ANSWER 185.76

A machine used in the manufacture of fabricated metal products at Crimson Tide Inc., with a useful life of 12 years, is to be depreciated by the MACRS method for tax depreciation purposes. The machine has a first cost of $21774 with a $3,000 salvage value. The company's controller wants to understand the effects of the difference in the annual depreciation charge for SL and MACRS with GDS recovery period. Using a half-year convention for both methods, determine the differences in the book value if the machine is sold at the end of year 5. CORRECT ANSWER -82288.988

I don't understand how they got these answers!