8.2 Calculate straight-line depreciation. Brianna Ltd acquires a delivery LO4 truck at a cost of $96600 (GST exclusive) on 1 January 2023, the beginning of the company's financial year. The truck is expected to have a residual value of $4000 at the end of its 5-year useful life. Calculate annual depreciation for the first and second years using the straight-line method. 8.3 Calculate diminishing-balance depreciation. LO4 Depreciation information for Brianna Ltd is given in BE8.2. Assuming the diminishing-balance depreciation rate is one-and-a-half times the straightline rate, calculate annual depreciation for the first and second years under the diminishing-balance method