Equipment acquired on October 4, 2022 at a cost of $540,000 has an estimated useful life of 10 years. The residual value is estimated to be $54,000 at the end of the equipment's useful life. The company has a December 31 year end and uses the nearest whole month method to prorate depreciation. REQUIRED: Calculate the depreciation expense for 2022 and 2023 using the double diminishing-balance method.