Prepare a spreadsheet for Double Declining Balance method for the first three years only. 

On January 4, 20x1, Wilson Co purchased new equipment for $310,000 that had a useful life of four years and a salvage value of $40,000. 

Make sure to create a formula using cell references, not the number values.

Beginning Book Value Depreciation Annual Accumulated Year Rate Depreciation Depreciation 310,000