Blue Jays Inc. purchased a truck at the beginning of Year 1 for $80,000. The company decided to depreciate the truck over a five-year period using the double-declining-balance method. The company estimated the equipment's salvage value at $8,000.  Calculate depreciation for Year 1 and for Year 2. Provide the total accumulated depreciation as part of your answer. (3 marks) b) Show how the costs should be presented on the financial statements (Statement of Financial Position and Statement of Earnings) at December 31, Year 2.