Geoteknika, a nationwide franchise for soil engineering services, has acquired new drilling equipment sets for its 20 affiliate firms at a cost of P425,000 per firm. The estimated salvage value for each system after ten (10) years is expected to be 5% of the first cost. Determine the total depreciation after 3 years as well as the book value after one year using the following methods (a) straight line, (b) sinking fund at 12%, (c) SYD, (d) DDBM