Splish Company purchased a new plant asset on April 1, 2025, at a cost of $784,000. It was estimated to have a service life of 20 years and a salvage value of $61,600. Splish' accounting period is the calendar year. (a) Compute the depreciation for this asset for 2025 and 2026 using the sum-of-the-years-digits method. (Do not round intermediate calculations. Round final answers to 0 decimal places, e.g. 45,892.) Depreciation for 2025 $ Depreciation for 2026 $