4.3 Banksy recently purchased new painting equipment for his new art school and spent $140,000. After its 5 -year useful life, the equipment can be sold for $22,000. Prepare a table showing the depreciation expenses and the book values for the DDB and SOYD depreciation methods. SOYD= \begin{tabular}{|c|c|c|c|} \hline Year & Dt & Dt & BV \\ \hline 0 & & & \\ \hline 1 & & & \\ \hline 2 & & & \\ \hline 3 & & & \\ \hline 4 & & & \\ \hline 5 & & & \\ \hline \end{tabular}