On April 1, 2016, Cyclones Backhoe Co. purchases a trencher for $280,000. The machine is expected to last five years and has a salvage value of $40,000.

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.) (partial year 1/12, 2/12, 3/12, or 4/12)

	Depreciation for the Period				End of Period
Annual Period	Beginning of Period Book Value	Depreciation Rate	Partial Year	Depreciation Expense	Accumulated Depreciation	Book Value
2016
2017