Computer equipment was acquired at the beginning of the year at a cost of $26,250 that has an estimated residual value of $1,600 and an estimated useful life of 5 years. Determine the (a) depreciable cost, (b) double-declining-balance rate, and (c) double-declining-balance depreciation for the first year. a. Depreciable cost b. Double-declining-balance rate c. Double-declining-balance depreciation for the first year %