Use the sum-of-the-years'-digits depreciation method to make a depreciation schedule (first two years) for a forklift that cost $31,000, has an expected useful life of ten years, and has a residual value of $2,300. Complete the following table for two years. Enter the depreciation rate as a fraction. Enter annual depreciation, accumulated depreciation, and end-of-year book value as decimals rounded to the nearest cent. Depreciation Annual Accumulated End-of-year Year rate depreciation 1 depreciation book value $ $