Upjohn Company purchased new packaging equipment with an estimated useful life of five years. Cost of the equipment was $23000 and the salvage value was estimated to be $3500 at the end of year 5. Compute the annual depreciation expenses through the five-year life of the equipment under each of the following methods of book depreciation: (a) Straight-line (b) Double declining balance method (limit the depreciation expense in a later year to an amount that will cause the book value of the equipment at year end to equal the $3500 estimated salvage value). (c) Sum-of-years'-digits method. Please make sure that the BV doesn't go below salvage value. N 1 2 3 + 5 dt SL dt DDB dt SOYD