Alison and Carl are civil engineers who own a soil- and water-analysis business for which they have purchased computer equipment for $25,000. They do not expect the computers to have a positive salvage or trade-in value after the anticipated five-year life. For book-depreciation purposes, they want book-value schedules for the following methods: straight line; declining balance; and double declining balance. They want to use a fixed depreciation rate of 25% annually for the declining-balance model. Use a spreadsheet or hand computation to develop the schedules.