A printing press that costs $285,900 is depreciated using the 1.5 declining-balance method. The scrap value of the press is estimated to be $4,000 and the press has an expected life of 20 years. Prepare the third year of a depreciation schedule. Complete the table. Year Annual depreciation depreciation Accumulated End-of-year book value 1 $21,442.5 $21,442.5 $264,457.5 2 $19,834.31 $41,276.81 $244,623.19 $ 3 (Round to the nearest cent as needed.) $ $