MacAfee Company acquired new equipment at a cost of $135,000 at the start of the year 2016. The equipment has an estimated life of four years, or 40,000 operating hours, and an estimated residual value of $10,000. Determine the annual depreciation for each of the four years of estimated useful life of the equipment, the accumulated depreciation at the end of each year, and the book value of the equipment at the end of each year by using the double declining-balance method