III. Solve and present the handing the following calculations:

Equipment was bought at a cost of $$20,750$ with a residual value estimated in

$$750$ and a four$-$year life utility. Using the method of Sum of the Years digits:

a$)$ Determine the depreciation cost for the second year.

b$)$ Present the Adjustment Entrance to register the depreciation cost

c$)$ Determine the accumulated depreciation for four years