Partial$-$year depreciation

Equipment acquired at a cost of $$97,000$ has an estimated residual value of $$6,000$ and an estimated useful life of $10$ years. It was placed in service on April $1$ 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.

Year Depreciation

Year $1$ fill in the blank $1$ of $2$$

Year $2$ fill in the blank $2$ of $2$$

b$.$ Determine the depreciation for the current fiscal year and for the following fiscal year by the double$-$declining$-$balance method.

Year Depreciation

Year $1$ fill in the blank $1$ of $2$$

Year $2$ fill in the blank $2$ of $2$$