Sandhill Company Ltd. shows the following entries in its Equipment account for 2023 . All amounts are based on historical cost. Assuming that depreciation is to be charged for a full year based on the ending balance in the asset account no matter when acquired, calculate the proper depreciation charge for 2023 under both methods listed below. Assume an estimated life of 10 years for all equipment at the time of acquisition, with no residual value. The equipment included in the January 1,2023 Equipment balance was purchased in 2021. 1. Straight-line $ 2. Declining-balance (assume twice the straight-line rate) $