10-3A Double-declining-balance depreciation

A 503 PE 10-3A Double-declining-balance depreciation OBJ. 2 A building acquired at the beginning of the year at a cost of $1,193,000 has an estimated residual value of $220,000 and an estimated useful life of 40 years. Determine (a) the double-declining-balance rate and (b) the double-declining-balance depreciation for the first year