Various Depreciation Methods--Two Years
on September 6, 2010, East River

Various depreciation methods--two years
On September 6, 2010, East River Tug Co. purchased a new tugboat for $400,000. The estimated life of the boat was 20 years, with an estimated residual value of $40,000.
Compute the depreciation on this tugboat in 2010 and 2011 using the following methods. Apply the half-year convention. (If necessary, round to the nearest dollar.)
$$\begin{array} { | l | l | l | } \hline & 2010 & 2011 \\\hline \text { (a) Straight-line } & \$\underline{\quad\quad} & \$ \underline{\quad\quad}\\\hline \text { (b) } 200 \% \text {-declining-balance } & \$\underline{\quad\quad} & \$ \underline{\quad\quad}\\\hline \text { (c) } 150 \% \text {-declining-balance } & \$ \underline{\quad\quad}& \$\underline{\quad\quad} \\\hline\end{array}$$