On April 1, Year 1, SAS Corp

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On April 1, Year 1, SAS Corp. purchased and placed in service a plant asset. The following information is available regarding the plant asset: Make the necessary adjusting journal entries at December 31, Year 1, and December 31, Year 2 to record depreciation for each year under the following depreciation methods:
a. Straight-line.
b. Double-declining-balance.