On April 1, 2020, Ice Drilling Co. purchased a trencher for $215,000. The machine was expected to last five years and have a residual value of $21,500. Required: Calculate depreciation expense for 2020 and 2021 to the nearest month, using (a) the straight-line method, and (b) the double- declining-balance method. The company has a December 31 year-end. (Do not round intermediate calculations.) Year Straight-Line Double-Declining-Balance 2020 2021