Using the double-declining balance method, calculate the annual depreciation expense that will be recorded each year for an asset that cost $ 18,900, has a useful life of four years, and has an estimated salvage value of $ 3,800. Explain what accounting issue arises, if any in third and fourth year.

Determine the depreciable cost:

Cost _____$18,900__________ - Salvage value ___$3,800________ = Depreciable cost ______$15,100

Year	Rate	Value	Annual Depreciation	Accumulated Depreciation
1	0.50	$18,900	$9,450	$9,450
2	0.50	$ 9,450	$ 4,725
3	0.50
4	0.50

Please help me with the blank sections. I can not remember how to do the rest. If you can explain how you came up with the answers that would be great.