CP 8-6 Global Flow Inc. purchased a computer on January 1, 2019 for $3,000 cash. It had an estimated useful life of three years and no salvage value. Global Flow made the following changes to the computer: Mar. 1, 2019 Apr. 1, 2020 Added storage capacity at a cost of $1,000. This had no effect on salvage value or estimated useful life. Added a new processing board for $2,000, which extended the estimated useful life of the computer another three years but did not affect salvage value. Required: 1. Prepare a journal entry to record each of the above expenditures. Assume all amounts are material. Descriptions are not necessary. 2. Calculate and prepare journal entries to record depreciation expense for 2019 and 2020 using the double-declining balance method. Assume a December 31 fiscal year-end and that the company uses the year rule to calculate depreciation expense in the year of acquisition and disposal