c. Office Equipment, double-declining balance, 5 years, $4,000 residual value. (Round all currency amounts to the nearest whole dollar.) (Click the icon to view the T-account balances from Requirement 3.) Book Accumulated Depreciation Value OFFICE EQUIPMENT: Double Declining-Balance Depreciation Schedule Depreciation for the Year Asset Book DDB Depreciation Date Cost Value Rate Expense 1/1/2018 12/31/2018 12/31/2019 12/31/2020 12/31/2021 12/31/2022 Office Equipment 50,000 Bal. Bal. 50,000