On April 1, Cyclone Company purchases a trencher for $292,000. The machine is expected to last five years and have a salvage value of $46,000. Compute depreciation expense at December 31 for both the first year and second year assuming the company uses the double- declining-balance method. (Enter all amounts as positive values.) Depreciation for the Period Annual Period Beginning of Depreciation Partial Depreciation Period Book Year Expense Value End of Period Accumulated Depreciation Book Value Rate Year 1 Year 2