(4) A steel rods company invested in a rolling die (6) to produce steel rods. The initial cost of the die was $25,000 and it has zero salvage value. A) If the useful life of the die is expressed in years and it equals 5 years: construct the depreciation table using double declining balance depreciation (make switching if necessary). (6 marks) B) If the useful life of the mold is to produce 30,000 meter length of steel rods, what would be the book value of the die at the end of the third year, if the cumulative production was 16,000 meter length of steel rods at the end of the third year? (8)