Records show the following information for a plant asset purchased on October $1$ of Year $1.$

$\backslash$table$[[$Cost$,$Salvage Value,Purchase Date,Useful Life,Depreciation Method$],[$$$290,000,$$$35,000,$October $1,6$ years,Straight$-$line$]]$

Calculate depreciation expense for Year $1$ and Year $2$ for the year ended December $31.$

$\backslash$table$[[$Depreciation expense for Year $1$ for the year ended December $31],[$Depreciation expense for Year $2$ for the year ended December $31]]$