Gush Co. purchased machinery on January 1, 2017, for $83,200. The machinery is estimated to have a salvage value of $8,320 after a useful life of 8 years.

1. Compute 2017 depreciation expense using the double-declining-balance method.

Depreciation Expense $__________________

2. Compute 2017 depreciation expense using the double-declining-balance method, assuming the machinery was purchased on October 1, 2017.

Depreciation Expense $ _______________