On April 30, 2014, Tilton Products purchased machinery for $198,000. The useful life of this machinery is estimated at 8 year, with an $ 18,000 residual value. Assume that in its financial statements. Tilton Products uses the 200%-declining-balance method and the half-year convention. Depreciation expense in 2014 and 2015 will be $18, 563 in 2014 and $33, 644 in 2015. $30, 797 in 2015