Global Flow Inc. purchased a computer on January 1, 2019 for $3,000 cash. It had an estimated useful life of three years and no salvage value. Global Flow made the following changes to the computer: Mar. 1, 2019 Added storage capacity at a cost of $1,000. This had no effect on salvage value or estimated useful life. Apr. 1, 2020 Added a new processing board for $2,000, which extended the estimated useful life of the computer another three years but did not affect salvage value. Required: 1. Prepare a journal entry to record each of the above expenditures. Assume all amounts are material. Descriptions are not necessary. 2. Calculate and prepare journal entries to record depreciation expense for 2019 and 2020 using the doubledeclining balance method. Assume a December 31 fiscal yearend and that the company uses the 12 year rule to calculate depreciation expense in the year of acquisition and disposal