A mid-sized business will purchase some new office furniture and equipment. It will cost 400,000. For internal purposes it will depreciate the equipment using Straight-Line Depreciation over a period of 6 years. Its estimated Salvage Value will be 20,000. (a) Show the depreciation in each year and the book value in each year using Straight Line Depreciation. (b) Repeat the calculation using a rate such that in 6 years the book value will equal the estimated Salvage value