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F$1.$resh Start Juice Bar purchased a new commercial blender for $$1,800.$ It has an estimated useful life of $5$ years and a residual value of $$200.$ Using straight$-$line depreciation, calculate the balance in the accumulated depreciation account at the end of the first year.

$2.$ Main Street Diner purchased a new delivery van for $$45,000.$ It has an estimated useful life of $7$ years and a residual value of $$6,000.$ Using straight$-$line depreciation, calculate the balance in the accumulated depreciation account at the end of the fourth year.