4. On April 1, Year 1, Yoland Co. purchased and placed in service a plant asset. The following information is available regarding the plant asset: (Mark as 6%) Acquisition cost Estimated salvage value Estimated useful life $130,000 $15,000 5 years Make the necessary adjusting journal entries at December 31, Year 1, and December 31, Year 2 to record depreciation for each year under double-declining-balance method