On January $1,2024,$ the Allegheny Corporation purchased equipment for $$307,000.$ The estimated service life of the equipment is $10$ years and the estimated residual value is $$21,000.$ The equipment is expected to produce $284,000$ units during its life.

Required:

Calculate depreciation for $2024$ and $2025$ using each of the following method

$1.$ Sum$-$of$-$the$-$years$-$digits

$2.150\%$ declining balance.