On january 1, 2019, the harold company purchased equipment at a cost of $400,000. the equipment was expected to have a service life of 10 years and a $20,000 residual value. the company’s fiscal year-end is december 31, and the double-declining balance (ddb) depreciation method is used. at the beginning of 2021, the company switched from the ddb to the straight-line method. in 2021, the adjusting entry to depreciation expense is:

Lance, a hacker, stole 15,000 credit card numbers and sold them on the black mar-ket, making millions. police caught lance, and two legal actions followed, one civil and one criminal. who will be responsible for bringing the civil case? what will be the outcome if the jury believes that lance was responsible for identity thefts? who will be responsible for bringing the criminal case? what will be the outcome if the jury believes that lance stole the numbers?