7. (10 min.)
     (a) Straight-line method
     
                   $400,000 - $30,000
         Year 1    覧覧覧覧覧覧覧覧覧 = $37,000 x 3 ｸ 12 = $9,250
                        10 years                                 
     
         Year 2    $37,000
                          
     
     (b) Double-declining-balance method
     
         Constant rate 覧 2 ｸ 10 = 20%
     
         Year 1     $400,000 x 20% x 3/12 = $20,000
                                                   
     
         Year 2     $380,000 x 20% = $76,000