5. ( Points) A depreciation of a 100,000 SR asset takes place over a 7-year recovery period. If the salvage value is 20% of the first cost. a) Calculate the book value at the end of 3 years by using straight line method. b) 1 straight line and double declining balance depreciation rates for n-5 years are calculated and compared, what will be the depreciation rates (in percent) for the second year