K Depreciation by two methods A Kubota tractor acquired on January 8 at a cost of $99,000 has an estimated useful life of 5 years. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. X Open spreadsheet Assuming that it will have no residual value, determine the depreciation for each of the first two years: a. by the straight-line method. Round your answers to the nearest dollar. First Year Second Year $ b. by the double-declining-balance method. Round your answers to the nearest dollar. $ First Year Second Year $