On July 1, 2023, Earth Corporation purchased factory equipment for $198,000. The equipment has a residual value of $6,000 and is to be depreciated over 8 years using the double-declining-balance method. Earth Corporations year end is on September 30. Calculate the depreciation expense to be recorded for the fiscal years ending September 30, 2023, and September 30, 2024. Earth Corporation depreciates its assets based on the number of months it owned the asset during the year. Do not enter dollar signs or commas in the input boxes