For this question, do not round your depreciation rate. However, when necessary, round the depreciation expense to the nearest dollar. Enter all numbers as positive amounts. A firm purchased a boat at the beginning of Year1 for $900000. The boat has an expected useful life of 15 years and a $45000 residual value. The firm uses the straight-line to calculate depreciation. During Year6, the firm revises the residual value of the boat to be $60000. What will be the balance in the accumulated depreciation account at the end of five years? How much depreciation expense should the firm record for the sixth year (the first adjusting entry since the change in estimate)