Nash Company purchased machinery on January $1,2025,$ for $$81,600.$ The machinery is estimated to have a salvage value of $$8,160$ after a useful life of $8$ years.

$($a$)$

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Compute $2025$ depreciation expense using the straight$-$line method.

Depreciation expense

$

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$($b$)$

Compute $2025$ depreciation expense using the straight$-$line method assuming the machinery was purchased on September $1,2025.$

Depreciation expense

$