On January 1, 20X1, Pagoda Pond Construction acquired a small excavator for $180,000. This device had a 4-year service life to Pagoda, at which time it is expected that the equipment will be sold for a $20,000 salvage value: Pagoda uses the double-declining balance depreciation method. Prepare a schedule showing annual depreciation expense, accumulated depreciation. Show your work for partial credit. (A). Round your depreciation expense to the nearest $100. (B). Show how the asset and related accumulated depreciation would appear on a balance sheet at December 31, 20X3