On January 1, 2023, Creative Calligraphy Inc. purchased land, building, equipment, and tools for a total of $4,220,000. An appraisal identified the fair values to be $944,000 (land), $1,563,500 (building), $354,000 (equipment), and $88,500 (tools). The estimated useful life and residual value of the building was 10 years and $785,000; for the equipment, five years and $59,000; and for the tools, three years and $8,700. Required: Calculate depreciation for 2023 and 2024 using the double-declining-balance me