Exercise 5: Northeast Airlines purchased an aircraft on January 1, 2018, at a cost of $45,000,000. The estimated useful life of the aircraft is 20 years, with an estimated residual value of $5,000,000. Required: 1. Assume the company use straight-line method, calculate depreciation expense for year 2018 and 2019 and show the carrying amount as of December 31, 2018 and 2019. 2. Assume the company use double-declining-balance method, calculate depreciation expense for year 2018 and 2019 and show the carrying amount as of December 31, 2018 and 2019