Equipment costing $400,000 with an expected useful life of 8 years and an expected salvage value of $40,000, was purchased at the beginning of the year. Calculate the depreciation expense for the first five years using: (a) Sum-of-the-years' digits method. Do not round until final calculation. Round answers to the nearest whole number. Year 1 Year 2 Year 3 Year 4 Year 5 (b) Double-declining balance method (without straight-line switchover). Do not round until final calculation. Round answers to the nearest whole number. Year 1 Year 2 Year 3 Year 4 Year 5