Straight$-$Line, Declining$-$Balance, and Sum$-$of$-$the$-$Years'$-$Digits Methods

A light truck is purchased on January $1$ at a cost of $$35,000.$ It is expected to serve for eight years and have a salvage value of $$5,000.$ Calculate the

depreciation expense for the first and third years of the truck's life using the following methods. Round your answers to the nearest cent.