Depreciation by two methods A Kubota tractor acquired on January 8 at a cost of $72,000 has an estimated useful life of 5 years. Assuming that it will have no residual value. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions belo Open spreadsheet a. Determine the deprecistion for each of the first two years by the straight-line method, Round your answers to the nearest dollar. b. Determine the depreclation for each of the first two years by the double-declining-balance method, Round your answers to the nearest doliar