Depreciation by two methods

A Kubota tractor acquired on January $8$ at a cost of $$261,000$ has an estimated useful life of $10$ years. Assuming that it will have no residual value.

b$.$ Determine the depreciation for each of the first $2$ years by the double$-$declining$-$balance method. Do not round the double$-$declining balance rate. If required, round your final answers to the nearest dollar.