On January 1, 2018, Swifty Delivery Service purchased a truck at a cost of $79,500. The truck is expected to remain in service for 5 years, or 105,000 miles, and the residual value at the end of its useful life is $6,000. Compute first and second year depreciation and book value under the following depreciation methods: straight-line, units-of-production, and double-declining balance. Straight-line depreciation: Year 1 depreciation: Book value at the end of year 1 Year 2 depreciation: Book value at the end of year 2 Units-of-production: Actual mileage is 23,000 miles in Year 1 and 5,000 in Year 2. Year 1 depreciation: Book value at the end of year 1 Year 2 depreciation: Book value at the end of year 2: Double-declining-balance: Year 1 depreciation: Book value at the end of year 1 Year 2 depreciation: Book value at the end of year 2