Equipment purchased at the beginning of the fiscal year for $720,000 is expected to have a useful life of 10 years, or 28,000 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: (12 points)

(a)	straight-line
(b)	units-of-production (2,200 hours first year; 5,000 hours second year)
(c)	double declining balance

(Round the answer to the nearest dollar.)