A) Company E buys on 1/4 / XXXX1 a fixed asset with a cost of 100,000 and a useful life of nine (9) years. The residual value at the end of the nine years is estimated at 10,000. calculate the depreciation and make the appropriate calendar entries if it is assumed that the company changesat the 8th year the depreciation method from the fixed method to that of the declining depreciation (with a fixed depreciation rate).