On September $1,2023,$ Southgate Inc. purchased new automobiles for $$226,000.$ The automobiles were expected to last ten years and have a residual value of $$10,000.$

Calculate depreciation expense for $2023$ and $2024$ to the nearest month using the straight$-$line method, and the double$-$declining$-$balance method. Southgate Inc. has a December $31$ year$-$end. Round final calculations to the nearest dollar. For simplicity, assume the automobile is depreciated as an individual item and will not be broken down into its parts and depreciated.

$\backslash$table$[[\frac{\text{Y}\text{e}\text{a}\text{r}}{2023},$Straight$-$Line Double$-$Declining$-$Balance$],[2024,]]$