Nash Company shows the following entries in its Equipment account for 2018. All amounts are based on historical cost.

Equipment

2018 2018

Jan. 1 Balance 134,680 June 30 Cost of equipment sold (purchased prior to 2018) 23,820

Aug. 10 Purchases 31,220

12 Freight on equipment purchased 690

25 Installation costs 2,600

Nov. 10 Repairs 530

Assuming that depreciation is to be charged for a full year on the ending balance in the asset account, compute the proper depreciation charge for 2018 under each of the methods listed below.

Assume an estimated life of 10 years, with no salvage value. The machinery included in the January 1, 2018, balance was purchased in 2016. (Round answers to 0 decimal places, e.g. 45,892.)

(1) Straight-line $

(2) Sum-of-the-years'-digits $