Equipment acquired on January $6$ at a cost of $$386,400$ has an estimated useful life of $10$ years and an estimated residual value of $$50,400.$

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,$$$,x$