what goes in the last row?

Equipment costing $86,000 was purchased by Spence, Inc., at the beginning of the current year. The company will depreciate the equipment by the declining balance method, but it has not determined whether the rate will be at 150 percent or 200 percent of the straight-line rate. The estimated useful life of the equipment is eight years. Prepare a comparison of the two alternative rates for management for the first two years Spence owns the equipment, assuming no salvage value at the end of eight years. (Do not round your intermediate calculations. Round your answers to the nearest dollar amount.) Double-declining balance depreciation: 150% declining balance depreciation Year 1 Year 2 $ 21.500 5 16.125 $ 16.125$ 13,102 Excess of 150% declining-balance over double declining-balance Excess of double declining-balance over 150% declining-balance