Beprecation by two methods A storage tank acquired at the beginning of the fiscal year at a cost of $136,800 has an estimated residual value of $8,000 and an estimated useful ife of 5 rears. a. Determine the amount of annual depreciation by the straight-llne method. b. Determine the amount of depreciation for the first and second years computed by the double-decilining-baiance. method, Do not round the doubie-declining balance rate. If required, round your answers to the nearest dollar