Computer equipment was acquired at the beginning of the year at a cost of $54,100 that has an estimated residual value of $3,300 and an estimated useful life of five years. Determine the (a) depreciable cost, (b) straight-line rate, and (c) annual straight-line depreciation. a. Depreciable cost $fill in the blank 1 b. Straight-line rate fill in the blank 2 % c. Annual straight-line depreciation