2. Group Exercise. a. Prepare the depreciation schedule for the furniture and fixtures, assuming the following depreciation methods are used. 1. Straight-line method. 2. Double-declining balance method. b. Prepare the journal entries to record the following (assume the double-declining balance depreciation method was used. a. Purchase of furniture and fixtures on January 1, 2012. b. Depreciation of the furniture and fixtures on December 31, 2012, the first year. c. Depreciation of the furniture and fixtures on December 31, 2013, the second year. c. Sale of furniture and fixtures after the second year on December 31, 2013.