On April 1. Cyclone Company purchases a trencher for $282,000. The machine is expected to last five years and have a salvage value of $41,000 Exercise 10-12 (Algo) Double-declining-balance, partial-year depreciation LO C2 Compute depreciation expense at December 31 for both the first year and second year assuming the company uses the doubledeclining-balance method. Note: Enter all amounts as positive values