Cyberpunk 207 Ltd. acquires a delivery truck at a cost of $96,600 on 1 January 2020, the beginning of the company's financial year. The truck is expected to have a residual value of $4,000 at the end of its 5-year useful life as an asset of Cyberpunk 207 Ltd. Required: 1. Assuming the diminishing-balance depreciation rate is one-and-a-half times the straight-line rate, calculate annual depreciation for the first and second years under the diminishing-balance method 2. The accountant for Cyberpunk 207 Ltd. has a decision to make. She has been asked by the CEO about how the cost of installing air conditioning will be treated in the accounting system and why. The cost of the installation is $2,500 and the cost of the air conditioning unit is $6,000. Provide and answer to the CEO. (2 + 3 = 5 marks)