Disposal of fixed asset

Equipment acquired on January $6$ at a cost of $$176,600$ has an estimated useful life of $8$ years and an estimated residual value of $$23,000.$

a$.$ What was the annual amount of depreciation for Years $1-3$ using the straight$-$line method of depreciation?

$\backslash$table$[[$Year$,$Depreciation Expense$],[$Year $1,$$$19,200$