Whispering Company purchased a new plant asset on April 1, 2017, at a cost of $874,530. It was estimated to have a service life of 20 years and a salvage value of $73,800. Whisperings accounting period is the calendar year.

Compute the depreciation for this asset for 2017 and 2018 using the sum-of-the-years'-digits method.

Compute the depreciation for this asset for 2017 and 2018 using the double-declining-balance method.