Whispering Company purchased a new plant asset on April $1,2025,$ at a cost of $$744,000.$ It was estimated to have a service life of $20$ years and a salvage value of $$51,000.$ Whispering' accounting period is the calendar year.

$($a$)$

Compute the depreciation for this asset for $2025$ and $2026$ using the sum$-$of$-$the$-$years'$-$digits method. $($Do not round intermediate calculations. Round final answers to $0$ decimal places, e$.$g$.15,892.)$

Depreciation for $2025$$

Depreciation for $2026$$