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S-F:9-6. Changing the estimated life of an asset (Leaming Objective 2) Assume that Smith's Auto Sales paid \$45,000 for equipment with a 15 year life and zero expected residual value. After using the equipment for six years, the company determines that the asset will remain useful for only five more years. Requirements 1. Record depreciation expense on the equipment for Year 7 by the straight-fine method. 2. What is accumulated depreciation at the end of Year 7 ? Requirement 2