Please read sections 1 and 2 before answering this Chegg question

Section #1 Vore Corp. bought equipment on January 2, 20X4 for $200,000. This equipment had an estimated useful life of five years and a salvage value of $20,000. Depreciation was computed by the 150% declining balance method. The accumulated depreciation balance at December 31, 20X5 should be: Answer: 102,000 Section #2 This exercise has already been answered in Chegg. I have a few questions regarding the process of answering this exercise. The person who previously answered this exercise did the following process: Cost: $200,000 Number of years: 5 Calculation for depreciation rate: 100/1.5 = 30% Why is it 30%? I tried multiple ways of trying to obtain this answer and I can't seem to get any results. I do not understand this calculation. My first attempt was (100/5)*2 = 40% The second attempt was (100/1.5) = 66% How do I obtain the 30%? I would appreciate feedback!