New lithographic equipment, acquired at a cost of $859,200 on March 1 at the beginning of the fiscal year, has an estimated useful life of five years and an estimated residual value of $96,660. The manager requested information regarding the effect of alternative methods and the amount of depreciation expense each year. On the basis of the data presented to the manager the double declining balance method was selected.

in the first week of the fifth year on March 4 the equipment was sold for $141,422.

1. determine the annual depreciation expense for each of the estimated five years of use, the accumulated depreciation at the end of each year, and the book value of the equipment at the end of the year by (a) the straight line method and (b) The double declining balance method. Round your answers to the nearest whole dollar.