Sandblasting equipment acquired at a cost of $95,000 has an estimated residual value of $6,000 and an estimated useful life of 10 years. It was placed in service on April 1 of the current fiscal year, which ends on December 31, 20Y5.
1. Determine the depreciation for 20Y5 and for 20Y6 by the straight-line method.
2. Determine the depreciation for 20Y5 and for 20Y6 by the double-declining-balance method. Round your answer to the nearest cent if rounding is required.
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