Trader Joes purchased freezer cases at a cost of $285,000. The estimated life of the freezer cases is 5 years, at which time they will have no salvage value. The company would like to compare allowable depreciation methods and decides to prepare depreciation schedules for the fixtures using the straight-line, double-declining-balance, and sum-of-the-years digits methods of depreciation. Answer the following questions.

1. What is the book value at the end of 3 years using the straight-line depreciation methods?
2. Using the double-declining-balance methods of depreciation, what is the book value at the end of third years?
3. With the sum-of-the-years digits methods of depreciation, what is the accumulated depreciation at the end of 3 years?
4. What amount of depreciation will be taken in year 4 with each of the methods?