Revise your worksheet to reflect these updated assumptions and then answer the questions that follow. $105,600 $ 26,400 Original Cost Estimated Residual Value Estimated Useful Years Estimated Units 18,000 Actual Units: Year 1 1,800 Year 2 3,240 Year 3 3,960 Year 4 4,320 Year 5 3,600 Year 6 2,880 19,800 Required: 1. Use your spreadsheet to recalculate Depreciation Expense, Accumulated Depreciation, and the Book Value for Year 6 under each method. Note your revised values below. Depreciation Expense Accumulated Depreciation Book Value Straight-Line $ 13,200 79,200 26,400 Double-Declining Activity-Based Balance $ 79,200 79,200 26,400 26,400