Partial-Year Denreciaton Equipment acqulred at a cost of 394,000 has an estimated residuat value of $6,000 and an estimated usefur life of 10 years. It was placed in service on April 1 of the current nscal year, which ends on December 31. If necessary, round your answers to the nearest cent. a. Determine the depreciation for the cirrent fitcal year and for the following fiscal year by the straight-lint method