On April 1,2010,SAS Corp Make the Necessary Adjusting Journal Entries at December 31,2010 and Asset.The

On April 1,2010,SAS Corp.purchased and placed in service a plant asset.The following information is available regarding the plant asset:
$\begin{array}{|l|r|}\hline \text { Acquisition cost } & \$ 130,000 \\\hline \text { Estimated salvage value } & \$ 15,000 \\\hline \text { Estimated useful life } & 5 \text { years } \\\hline\end{array}$
Make the necessary adjusting journal entries at December 31,2010 and December 31,2010 to record depreciation for each year under the following depreciation methods:
a. Straight-line
b. Double-declining-balance.