Taimur Enterprises pays $239,800 for equipment that will last five years and have a $44,300 salvage value. By using the equipment in its operations for five years, the company expects to earn $89,200 annually, after deducting all expenses except depreciation. (Round your answers to the nearest whole dollar.)

a) Calculate annual depreciation expenses using double-declining-balance method. (Enter all amounts positive values.)

b) Prepare a table showing income before depreciation, depreciation expense, and net (pretax) income for each year and for the total five-year period, assuming double-declining-balance depreciation. (Net loss should be indicated with a minus sign.)