Based on the following information:

1) Equipment cost: 63,200

2) Salvage value: 12,000

3) Useful life: 6 Years

4) Equipment purchased on 4/30/Y1

What is the Depreciation Expense entry amount at the end of Year 2 using Double Declining Balance Depreciation method?

What is the Book Value at the beginning of Year 3 using Double Declining Balance Depreciation method?