Equipment acquired at the beginning of the year at a cost of $88,000 has an estimated residual

Question:

Equipment acquired at the beginning of the year at a cost of $88,000 has an estimated residual value of $6,000 and an estimated useful life of five years. Determine
(a) The depreciable cost,
(b) The double-declining-balance rate, and
(c) The double-declining-balance depreciation for the first year.