Suppose that Sunland purchased a new machine on October $1,2025$ at a cost of $$270,400.$ The company estimated that the machine has a salvage value of $$20,800.$ The machine is expected to be used for $208,000$ 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$