please explain

Springdale Co. purchased office equipment costing $80,000 on January 1, 2008. The equipment is expected to have useful life of 6 years, with a salvage value of $20,000. Which one of the following adjusting entries would Springdale record at the end of 2008 to depreciate the equipment, assuming it will be depreciated using the Double Declining Balance method? A. Depreciation Expense 26,667 Accumulated Depreciation 26,667 B Depreciation Expense 26,667 Cost of Goods Sold 26,667 C. Depreciation Expense 20,000 Accumulated Depreciation 20,000 D Common Stock 20.000 Depreciation Expense 20,000 On January 1, 2005. Crownview Co. purchased a delivery truck costing $60,000. The delivery truck is expected to have a useful life of 6 years, after which time its market value is expected to be $4,000 How much depreciation would Crownview record on the delivery truck in 2006 (the second year), assuming it will be depreciated using the Double Declining balance method? A B. C. D. S12.444. S13,333 S8,333 $20,000