Rishika Corp. started its operations in year 2010 and was listed on the stock exchange in the year 2020. At the beginning of year 2021, Rishika had invested in a machinery which has a useful life of 5 years. The machinerys salvage value is expected to be RM10,000. Rishika can use straight line, double declining balance or sum-of-the-years-digit techniques to calculate the depreciation expense for the machinery. If Rishika uses the double declining balance method, the depreciation expense in year 2021 would be RM16,000. Rishika expects its earnings before depreciation and taxes would be RM100,000 every year for year 2021 and year 2022. The corporate tax rate is 25%.. i. Compute Rishikas net income for year 2021 and year 2022 using sum-of-the-years-digit depreciation method.