Computer equipment was purchased at the beginning of the year at a cost of $53,900. It had an estimated salvage value of $4,300 and an estimated useful life of 5 years.

a. Determine the depreciable cost.

b. Determine the straight line rate.

C. Determine the annual linear depreciation.

 A machine was purchased on January 2 that cost $45,000 with a useful life of 5 years and a salvage value of $2,700. 

a. Calculate the depreciation for each of the five years, using the double-declining-balance method.