Examination (C) Computer equipment was acquired at the beginning of the year at a cost of $78,600 that has an estimated residual value of $4,600 and an estimated of 5 years a. Determine the depreciable cost b. Determine the straight-line rate DOO c. Determine the annual straight line depreciation Computer equipment was acquired at the beginning of the year at a cost of $78,600 that has an estimated residual value of $4,600 and an estimated useful life of 5 years a. Determine the depreciable cost. b. Determine the straight-line rate % c. Determine the annual straight-line depreciation