Equipment purchased at the beginning of the fiscal year for $360,000 is expected to have a useful life of 5 years, or 14.000 operating hours, and a residual value of $10,000. Compute the depreciation for the first and second years of use by each of the following methods: Straight-line method: First Year - Second Year- Units-of-production method (1.200 hours first year. 2.250 hours second year): First Year - Second Year Double declining-balance method: First Year - Second Year - (Round the answer to the nearest dollar.)