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The depreciation schedule for a school bus is created in Excel. The cost of the asset is in Cell C4, the salvage value is in Cell C5, the length of service is in Cell C6, and the annual double-declining-balance rate is in Cell C7. Column A contains the year, Column B contains the depreciable amount, Column C contains the double-declining-balance rate, Column D contains the annual depreciation, Column E contains the accumulated depreciation, and Column F contains the end-of-year book value. Using the double-declining-balance method of depreciation, what formula should be keyed into Cell C10 to calculate the first-year end-of-year book value?
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