On January 1, 2018, the Allegheny Corporation purchased machinery for $172,000. The estimated service life of the machinery is 10 years and the estimated residual value is $18,000. The machine is expected to produce 350,000 units during its life. Required: Calculate depreciation for 2018 and 2019 using the following method: One hundred fifty percent declining balance.

	Depreciation for the Period			End of Period
Annual Period	Beginning of Period Book Value	Depreciation Rate	Depreciation Expense	Accumulated Depreciation	Book Value
2018	$172,000	?	?	?	$172,000
2019	?	?	?	?	$172,000