Five identical vehicles that cost $500,000 (total) are acquired on April 1, 2022. Their estimated residual value is $20,000 and expected life is eight years. The company has a December 31 year end. Instructions Calculate the depreciation expense/CCA (to the nearest dollar) by each of the following methods: a) Straight-line for 2022 along with the journal entry b) Double-declining-balance for 2022 and 2023 along with the joournal entry