Partial$-$year depreciation

Equipment acquired at a cost of $$105,000$ has an estimated residual value of $$12,000$ and an estimated useful life of $10$ years. It was placed into service on May $1$ of the current fiscal year, which ends on December $31.$

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

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