On Aug, 2022, Edureka Systems installed a computerized machine in its factory at a cost of $60000. The machine's useful life was estimated at four years with a $15000 sale value. Edureka's year-end is December 31. Calculate depreciation for each year of the machine's estimated useful life (applying the partial ownership concept) under each of the following methods:
A) Straight-line
B) Double-declining-balance