The Blue Moon Motel has purchased a new computer for its own use. Using the following information, determine the proper amount to be capitalized in the asset account Equipment. The invoice includes the price of the computer, tire sales tax, and maintenance. The Blue Spruce Inn has purchased a shuttle bus to transport guests to and from a local ski lodge. The cost of the bus is $80,000; its salvage value is $10,000; and its life is five years. Calculate the second year's depreciation under each of the following methods: Straight-line Sum of the years' digits Double declining balance