Splish Brothers Inc. purchased a new machine on October 1, 2022 at a cost of $312000. The company estimated that the machine has a salvage value of $24,000. The machine is expected to be used for 240,000 working hours during its 8y year life. Compute depreciation using the following methods in the year indicated. (a) Straight-line for 2022 and 2023, assuming a December 31 year-end. (Round answers to 0 decimal place, es. 1520.)