At the beginning of 2018, Windham, Inc. purchased a used truck at a cost of $100,000. Windham expects the truck to remain useful for five years and have a residual value of $10,000. In addition, the truck is expected to travel the following miles during the 5 years:

Expected Mileage for 5 years

Year 1: 60,000

Year 2: 50,000

Year 3: 80,000

Year 4: 120,000

Year 5: 90,000

Compute the first year depreciation on the plane using the following methods:

a. Straight-line

b. Double-declining-balance.

c. Depreciation based on the mileage travelled