A tractor for over$-$the$-$road hauling is purchased for $$95,000\mathrm{.}00.$ It is expected to be of use to the company for $6$ years, after which it

will be salvaged for $$3,600\mathrm{.}00.$ Calculate the depreciation deduction and the unrecovered investment during each year of the tractors

life.

a$.$ Use straight$-$line depreciation. Provide depreciation and book value for year $6.$

Depreciation for year $6=$$

book value for year $6=$$

b$.$ Use declining$-$balance depreciation, with a rate that ensures the book value equals the salvage value. Provide depreciation and book

value for year $6.$

Depreciation for year $6=$$

book value for year $6=$$

c$.$ Use double declining balance depreciation. Provide depreciation and book value for year $6.$

Depreciation for year $6=$$

book value for year $6=$$

d$.$ Use double declining balance, switching to straight$-$line depreciation. Provide depreciation and book value for year $6.$

Depreciation for year $6=$$

book value for year $6=$$

Please focus on B and D