A storage tank acquired at the beginning of the fiscal year at a cost of $133,200 has an estimated residual value of $8,100 and an estimated useful life 3 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