On January $2,$ year $1,$ Hill Corporation purchased equipment costing $$360,000.$ Hill performs adjusting entries monthly.

a$.$ Record this equipment's depreciation expense on December $31,$ year $6,$ assuming its estimated life was fifteen years on January $2,$

year $1.$

b$.$ Determine the amount of the equipment's accumulated depreciation reported in the balance sheet on December $31,$ year $9.$