1. (20 points) McKendrecs Magical Unicorns purchased a new mini-unicorn semi- truck and trailer (glitter included) on January 1, 2019 for $452,000. They expect the semi-truck and trailer to last 5 years with an S85,000 salvage value. According to MACRS, they can depreciate the semi-truck for 7 years using 150% declining balance Complete the following depreciation tables (three economic and one MACRS) Note: each highlighted box is worth 1 point for a total of 20 points possible A. Fill in the table using the straight-line method Remaining value at beginning of vear Remaining value at end of year Depreciation ear 2019 2020 2021 2022 2023 B. Fill in the table using the straight-line method if the purchase date was August 1, 2018 Remaining value at beginning of vear Remaining value at end of year Depreciation ear 2019- Aug 1 to Dec 31 2020 2021 2022 2023 2024- Jan 1 to July 31