On April 1, 2016, Cyclone's Backhoe Co. purchases a trencher for $298,000. The machine is expected to last five years and have a salvage value of $49,000. Compute depreciation expense for both years ending December 2016 and 2017 assuming the company uses the double-declining balance method. (Enter all amounts positive values.) Depreciation for the Period End of Period Beginning of Period Book Value Depreciation Rate Depreciation Expense Partial Accumulated Annual Period Book Value Year Depreciation S 2016 0 S 2017 0