Assume you purchase a new pickup on October 1 2021, for a cost of $75,000. You estimate a useful life on the truck of 5 years, with a salvage value of $10,000. Calculate depreciation for the first year (from Oct 1 - Dec 31), as well as the book value at the end of the first year, using Double (200%) Declining Balance depreciation. Next, determine the depreciation for the second year