Question: Brown Shipping Company is making a depreciation schedule for one of its new tractor/trailer rigs by using the sum-of-the-years'-digits method of depreciation. The rig has a total cost of $45,000 and is expected to be in service for ten years. The scrap value is approximated to be $3,500. Find the depreciation rate for each of the ten years. Make a sum-of-the-years'-digits depreciation schedule for the first four years' depreciation of the rig.