Depreciation by two methods

A Kubota tractor acquired on January $8$ at a cost of $$90,000$ 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.

b$.$ Determine the depreciation for each of the first two years by the double$-$declining$-$balance method.

First Year

$

Second Year

$