Depreciation by Two Methods A Kubota tractor acquired on January 6 at a cost of $90,000 has an estimated useful life of 20 years. Assume that it will have no residual value. a. Determine the depreciation for each of the first two years by the straight-line method. First Year $ 4500 Second Year $ 4500 b. Determine the depreciation for each of the first two years by the double-declining-balance method. First Year 9000 Second Year $ ???