Kingbird, Inc, purchased a 777 aircraft on January 1, 2022 at a cost of $40,800,000. The estimated useful life of the aircraft is 20 years, with an estimated salvage value of $6,120,000. Compute the accumulated depreciation and book value at December 31, 2022 using the straight-line method and the double declining-balance method. Straight-line Declining-balance Accumulated depreciation $ Book value