omputer equipment was acquired at the beginning of the year at a cost of $33,125 that has an estimated residual value of $2,000 and an estimated useful life of 5 ears. Determine the (a) depreciable cost, (b) double-declining-balance rate, and (c) double-declining-balance depreciation for the first year. - Depreciable cost $ Double-declining-balance rate % - Double-declining-balance depreciation for the first year $