A storage tank acquired at the beginning of the fiscal year at a cost of $$115,200$ has an estimated residual value of $$10,000$ and an estimated useful life of $4$ years. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. a$.$ Determine the amount of annual depreciation by the straight$-$line method. Round your answer to the nearest dollar. 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. Round your answers to the nearest dollar. Straight$-$line depreciation allocates the depreciable cost of the asset equally over the asset's estimated useful life.The double$-$declining rate is two times the straight$-$line rate. Book value is the asset cost minus accumulated depreciation. In the first year, the balance in the accumulated depreciation account is zero.