Depreciation by two methods; sale of fixed asset

New tire retreading equipment, acquired at a cost of $$718,750$ on September $1$ at the beginning of a fiscal year, has an estimated useful life of $5$ years and an estimated residual value of $$61,800.$ The manager requested information regarding the effect of alternative methods on the amount of depreciation expense each year. On the basis of the data presented to the manager, the double$-$declining$-$balance method was selected.

In the first week of the fifth year, on September $6,$ the equipment was sold for $$105,300.$

Required:

Determine the annual depreciation expense for each of the estimated $5$ years of use, the accumulated depreciation at the end of each year, and the book value of the equipment at the end of each year by the following methods:

a$.$ Straight$-$line method

b$.$ Double$-$declining$-$balance method