So if i'm reading it right, it says the total depreciation will be 13% & 14% after the 5 years. If i'm misunderstanding, let me know and i'll fix my answer because the process will be a bit different
Depreciation means a decrease in something over time. You can think of it like a "__% off" sale if that helps
For the first option, we need to find 13% of 18,000. "Of" always means multiply, so 13%*18,000=2,340
Since we're decreasing, subtract 2,340 from the original cost
18,000-2,340=$15,660
Same process for the second option
14%*22,000=3,080
22,000-3,080=$18,920