On April 1, Cyclone Company purchases a trencher for $302.000. The machine is expected to last five years and have a salvage value of $51,000. 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.) End of Period Depreciation for the Period Depreciation Partial Rate Year Depreciation Expense Accumulated Depreciation Book Value Annual Period Beginning of Period Book Value Year 1 Year 2