[The following information applies to the questions displayed below.]

On January 1, 2024, the Allegheny Corporation purchased equipment for $283,000. The estimated service life of the equipment is 10 years and the estimated residual value is $19,000. The equipment is expected to produce 276,000 units during its life.

Required:

Calculate depreciation for 2024 and 2025 using each of the following methods.

2. 150% declining balance.

Note: Round final answers to the nearest whole dollar amount.