In recent years, Cullumber Company has purchased three machines. Because of frequent employee turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and various methods have been used. Information concerning the machines is summarized in the table below.

$\backslash$table$[[$Machine$,$Acquired,Cost,$\backslash$table$[[$Salvage$],[$Value$]],\backslash$table$[[$Useful Life$],[($in years$)]],\backslash$table$[[$Depreciation$],[$Method$]]],[1,$Jan. $1,2020,$$$134,000,$$$34,000,10,$Straight$-$line$],[2,$July $1,2021,81,000,-11,100,5,$Declining$-$balance$],[3,$Nov. $1,2021,77,500,8,500,6,$Units$-$of$-$activity$]]$

For the declining$-$balance method, Cullumber Company uses the double$-$declining rate. For the units$-$of$-$activity method, total machine hours are expected to be $34,500.$ Actual hours of use in the first $3$ years were: $2021,730$;$2022,5,900$; and $2023,7,600.$

$($a$)$

$($b$)$

If machine $2$ was purchased on April $1$ instead of July $1,$ what would be the depreciation expense for this machine in $2021?$ In $2022?$

$2021$

$2022$