Hansen Supermarkets purchased a radio frequency identification (RFID) system for one of its stores at a cost of $150,000. Hansen determined that the system had an expected life of seven years (or 50,000,000 items scanned) and an expected residual value of $7,500.

1. Determine the amount of depreciation expense for the first and second years of the system's life using the Double-declining-balance method: (Round your answers to the nearest whole dollar and do not round intermediate calculations.)