A storage tank acquired at the beginning of the fiscal year at a cost of $97,200 has an estimated residual value of $6,000 and an estimated useful life of 5 years. a. Determine the amount of annual depreciation by the straight-line method. b. Determine the amount of depreciation for the first and second years computed by the double-declining-balance method. Do not round the double-declining balance rate. If required, round your answers to the nearest dollar