Whispering Company shows the following entries in its Equipment account for 2021. All amounts are based on historical cost.

Equipment
2021					2021
Jan. 1		Balance		140,800	June 30		Cost of equipment sold
Aug. 10		Purchases		34,240			(purchased prior to 2021)		21,780
12		Freight on equipment purchased		660
25		Installation costs		2,830
Nov. 10		Repairs		500

Assuming that depreciation is to be charged for a full year on the ending balance in the asset account, compute the proper depreciation charge for 2021 under each of the methods listed below. Assume an estimated life of 10 years, with no salvage value. The machinery included in the January 1, 2021, balance was purchased in 2019. (Round answers to 0 decimal places, e.g. 45,892.)

(1)		Straight-line		$
(2)		Sum-of-the-years'-digits		$