On April 1 Year 1 SAS Corp purchased and placed in service a plant asset. The following information is available: Acquisition cost $130,000 Estimated Salvage Value $15000 Estimated Useful life : 5years Make the necessary adjusting journal entries at Dec 31, Year 1 and Dec 31 Year 2 to recod depreciation for each year under the following depreciation methods: 1) Straight line 2) Double declining balance