Depreciation by two methods A storage tank acquired at the beginning of the fiscal year at a cost of $90,000 has an estimated residual value of $12,000 and an estimated useful life of 25 years. a. Determine the amount of annual depreciation by the straight-line method. fill in the blank 1 of 1$ b. Determine the amount of depreciation for the first and second years computed by the double-declining-balance method. Year Depreciation Year 1 fill in the blank 1 of 2$ Year 2 fill in the blank 2 of 2$