On April 1, 2016, Bershka Company purchased a truck for $40,000. The truck is expected to have a useful life of 5 years and a salvage value of $2,000. Bershka Company uses the Double Declining Method of depreciation and prepares its financial statements yearly at the end of December. Year Book Value Depreciation Accumulated Book Value (Year Start) DDB Rate Expense Depreciation (Year End) 2016 40.000 30% A B 28,000 2017 28,000 40% 11.200 23.200 C 2018 16,800 40% 6,720 29,920 10.080 2019 D 40% 4.032 33,952 6.048 2020 6.048 40% E 36,371.2 3,628.8 2021 3,628.8 10% F 38,000 G