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.

a$.$ Straight$-$line:

First year

Second year $

b$.$ Units$-$of$-$output $(1,200$ hours first year; $2,250$ hours second year$)$:

First year $,$$

Second year $

c$.$ Double$-$declining$-$balance:

First year $,$$

Second year $