On August 1, 2023, Swifty Corporation purchased a new machine for its assembly process at a cost of $147,600. The company estimated that the machine would have a trade-in value of $14,400 at the end of its useful life. Its useful life was estimated to be six years and its working hours were estimated to be 15,000 hours. Swifty's year end is December 31. Calculate the depreciation expense under double-declining-balance method for 2023 and 2024. (Round depreciation rate to two decimal places and final answers to 0 decimal places, e.g. 5,275.) Depreciation expense for 2023 Depreciation expense for 2024