A storage tank acquired at the beginning of the fiscal year at a cost of $93, 600 has an estimated residual value of $5, 400 and an estimated useful life of six years Determine the amount of annual depreciation by the straight-line method. Determine the amount of depreciation for the first and second years computed by the double-declining-balance method Do not round the double-declining balance rate. If required, round your answers to the nearest dollar.