The Spray Company purchased a fabricating machine on October 1, 2021, at a cost of $130,000. At the end of its four year useful life, the company estimates that the machine will have a residual value of $30,000. Spray also estimates that the machine will run for 25,000 hours during its four-year life. Sprays fiscal year ends on December 31st. a. (2 points) - Calculate the net book value of the fabricating machine on December 31, 2022 assuming straight-line depreciation. b. (2 points) Calculate the depreciation expense for the year ended December 31, 2022 assuming double-declining balance depreciation