Partial-Year Depreciation Sandblasting equipment acquired at a cost of $84,000 has an estimated residual value of $5,000 and an estimated useful life of 5 years. It was placed in service on October 1 of the current fiscal year, which ends on December 31, 20YS a. Determine the depreciation for 20YS and for 20Y6 by the straight-line method. Round your answer to the nearest cent if rounding is required. Depreciat 20YS 20Y6 b. Determine the depreciation for 20Y5 and for 20Y6 by the double-dedining-balance method. Round your answer to the nearest cent if rounding is required. eciation 20Y5 20Y6