On April $1,$ Cyclone Company purchases a trencher for $$312,000.$ The machine is expected to last five years and have a salvage value of $$56,000.$

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.

$\backslash$table$[[$Annual Period,Depreciation for the Period,End of Period$],[\backslash$table$[[$Beginning of$],[$Period Book$],[$Value$]],\backslash$table$[[$Depreciation$],[$Rate$]],\backslash$table$[[$Partial$],[$Year$]],\backslash$table$[[$Depreciation$],[$Expense$]],\backslash$table$[[$Accumulated$],[$Depreciation$]],$Book Value,$],[$Year $1,,\frac{9}{12},,$$$,0,$$$,0],[$Year $2,,\frac{12}{12},,$$$,0,$$$,]]$