(2) Double-declining-balance depreciation for year 4.

At the beginning of Year 1, Copeland Drugstore purchased a new computer system for $170,000. It is expected to have a five-year life and a $30,000 salvage value.

\begin{tabular}{|l|rr|} \hline & \multicolumn{2}{|c|}{Double-Declining-Balance} \\ \hline Year 1 & $ & 68,000 \\ \hline Year 2 & $ & 40,800 \\ \hline Year 3 & $ & 24,480 \\ \hline Year 4 & & \\ \hline Year 5 & $ & 0 \\ \hline \end{tabular}