2. Various depreciation methods-first year On September 5, 2001, Barcelona, Inc. purchased equipment costing $50,000, w estimated life of 5 years and an estimated salvage value of $2,000. as Compute the depreciation expense Barcelona would recognize on this equipment in 2001, assuming: (a) Straight-line depreciation with fractional periods rounded to the nearest full month $ (6) 200%-declining-balance, using the half-year convention S (c) 150%-declining-balance with fractional periods rounded to the nearest full month $_ (d) MACRS (the equipment is 5-year property; the depreciation rate for the year of purchase is 20%)