Depreciation by Two Methods A tractor acquired on January 9 at a cost of $162,000 has an estimated useful life of five years. Assume that it will have no residual value a. Determine the depreciation for each of the first two years by the straight-ine method. First Year Second Year b. Determine the depreciation for each of the first two years by the docte-decining balance method. Do not round the double-declining balance rate. If required, sound your final answer to the nearest dollar First Year Second Year