Depreciation by two methods

A Kubota tractor acquired on January $8$ at a cost of $$297,000$ has an estimated useful life of $10$ years. Assuming that it will have no residual value.

a$.$ Determine the depreciation for each of the first two years by the straight$-$line method.

First Year Second Year

$\backslash$table$[[$First Year,Second Year$],[$$$,$$