Partial-Year Depreclation Equipment acquired at a cost of $76,000 has an estimated residual value of $5,000 and an estimated usefur life of 10 years. It was placed in service on April 1 of the current fiscal year, which ends on December 31 . If necessary, round your answers to the nearest cent. a. Determine the depreciation for the current fiscal vear and for the following fiscal vear by the straght-line method