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Required information

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On June $30,2024,$ Rosetta Granite purchased equipment for $$158,000.$ The estimated useful life of the equipment is eight years and no residual value is anticipated. An important component of the equipment is a specialized highspeed drill that will need to be replaced in four years. The $$32,000$ cost of the drill is included in the $$158,000$ cost of the equipment. Rosetta uses the straight$-$line depreciation method for all equipment.

Required:

Calculate depreciation for the years ended December $31,2024$ and $2025,$ applying the typical U$.$S$.$ GAAP treatment.

$\backslash$table$[[,2024,2025],[$Depreciation $($GAAP$),,]]$