Partial$-$year depreciation

Equipment acquired at a cost of $$75,000$ has an estimated residual value of $$5,000$ and an estimated useful life of $10$ years. It was placed in service on October $1$ of the current fiscal year, which ends on December $31.$ When required, round your answers to two decimal places.

a$.$ Determine the depreciation for the current fiscal year and for the following fiscal year by the straight$-$line method.

$\backslash$table$[[,$Depreciation$],[$Year $1,$$