Windsor Company purchased a new plant asset on April $1,2025,$ at a cost of $$736,000.$ It was estimated to have a service life of $20$ years and a salvage value of $$59,800.$ Windsor' 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$.45,892.)$