Teal Company purchased machinery on January 1, 2017, for $91,200. The machinery is estimated to have a salvage value of $9,120after a useful life of8years.

1. Compute 2017 depreciation expense using the double-declining-balance method.
2. Compute 2017 depreciation expense using the double-declining-balance method, assuming the machinery was purchased on October 1, 2017.