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A building acquired at the beginning of the year at a cost of $68,400 has an estimated residual value of $2,700 and an estimated useful

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A building acquired at the beginning of the year at a cost of $68,400 has an estimated residual value of $2,700 and an estimated useful life of four year Determine the following. (a) The double-declining balance rate (b) The double-declining-balance depreciation for the first year

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