Show Me How Revision of Depreciation Equipment with a cost by the straight-line method a. Determine the amount of the annual depreciation. f $343,500 has an estimated residual value of $39,500, has an estimated useful life of 32 years, and is depreciated b. Determine the book value after 18 full years of use. c. Assuming that at the start of the year 19 the remaining life is estimated to be 19 years and the residual value is estimated to be $33,800, determine the depreciation expense for each of the remaining 19 years