A storage tank acquired at the beginning of the fiscal year at a cost of $72,000 has an estimated residual value of $15,000 and an estimated useful life of 20 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. Open spreadsheet 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. Depreciation Year 1 $ Year 2 $