On January $1,$ the Matthews Band pays $$68,800$ for sound equipment. The band estimates it will use this equipment for four years and

after four years it can sell the equipment for $$1,000.$ Matthews Band uses straight$-$line depreciation but realizes at the start of the

second year that this equipment will last only a total of three years. The salvage value is not changed.

Compute the revised depreciation for both the second and third years.