Computer equipment was acquired at the beginning of the year at a cost of $$33,125$ that has an estimated residual

value of $$2,000$ and an estimated useful life of $5$ years.

a$.$ Determine the depreciable cost.

$

b$.$ Determine the double$-$declining$-$balance rate.

$\%$

c$.$ Determine the double$-$declining$-$balance depreciation for the first year.

$