Book Value of Fixed Assets The following data (in millions) were adapted from recent annual reports of United Parcel Service, Inc. (UPS). UPS provides delivery and freight services throughout the world Year 2 Year 1 Vehicles Aircraft Land Buildings Equipment Construction in progress Less accumulated depreciation $641,690 609,606 96,254 776,445 827,780 12,834 (814,946) $372,180 481,268 83,420 583,938 821,363 6,417 (680,191) a. Compute the book value of the fixed assets for years 1 and2 Year 2 book value Year 1 book value b. Compare Years 1 and 2; comment on changes between years million million