Methods Requiring adjustment to Cost for residual value (RV) an Straight-line Units-of-Production Sum-of-the-years-digits For Double-Declining, no adjustment to cost is made. The RV is left un-depreciated at the end. New Truck had a cost of $35,000 and was expected to operate for five years It is estimated to be worth $3,000 at the end of it's useful life of 100,000 miles. The truck was used 25,000 miles in year one and 20,000 in year two. a) How much is year one's depreciatio n using sum-of-the year digits, unit-of-production and double- declining balance? b) Under each of these methods what will be the book value of the truck at the ond of it's useful lie