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Depreciation by Two Methods A Kubota tractor acquired on January 8 at a cost of $63,000 has an estimated useful life of ten years. Assuming that it will have no residual value. a. Determine the depreciation for each of the first two years by the straight-line method. First Year Second Year 6,300 6,300 b. Determine the depreciation for each of the first two years by the double-declining-balance method. Do not round the double-declining balance rate. If required, round your final answer to the nearest dollar. First Year Second Year 1,260 x 1,008 x Feedback Check My Work Asset cost minus residual value equals depreciable cost. Book value is the asset cost minus accumulated depreciation. In the first year, the balance in the accumulated depreciation account is zero