Straight line ing depreciation should Q4/ A piece of equipment having a negligible salvage and scrap value is estimated to have a service life of 10 years. The original cost of the equipment was $40,000. Determine the following: (a) The depreciation charge for the fifth year if double declining-balance depreciation is used. (b) The depreciation charge for the fifth year if sum-of-the-years-digits depreciation is used. Codul