Determine the depreciation charge in the fifth year using sum-of-the-years' digits, double declining balance, and single line methods if an asset is purchased new for $12,000 and has a six-year expected life with $2000 salvage value. 32. Find the book value at the beginning and end of each year by single line, double declining balance, sum-of-the-years' digits, and sinking fund at 6% methods for an asset with initial cost of $2500 and with salvage of $1100 in six years