CengageNOWv2 | Online teachin x is Cengage Learning x+ eBook Show Me How Print Item Double-Declining-Balance Depreciation A building acquired at the beginning of the year at a cost of $88,800 has an estimated residual value of $4,400 and an estimated useful life of four years. Determine the following. a. The double-declining-balance rate b. The double-declining-balance depreciation for the first year % $