Suppose that Crane purchased a new machine on October 1, 2025 at a cost of $208,000. The company estimated that the machine has a salvage value of $16,000. The machine is expected to be used for 160,000 working hours during its 8-year life. Compute depreciation using the following methods in the year indicated. (a) Straight-line for 2025 and 2026, assuming a December 31 year-end. Straight-line method 2025 2026