At December 31, 2013, Oroplata Exploration€™s balance sheet showed total PPE assets of $802,000 and total accumulated depreciation of $339,980 as detailed in the PPE Subledger below. Oroplata calculates depreciation to the nearest whole month.

1 S/L€”Straight-Line; DDB€”Double-Declining-Balance
2 There have been no disposals or subsequent capital expenditures since the date of purchase.

Required
Complete the schedule by calculating depreciation expense for 2014 for each asset and then determining the balance of accumulated depreciation at December 31, 2014 (round to the nearest whole dollar).

Analysis Component: The depreciation methods used by Oroplata are not consistent between the building, modular furniture, and truck. Is this in accordance with GAAP? Explain why or whynot.

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Cost Informatlon Depreciation Balance of Depreclation Balance of Accum. Deprec. Expense for Accum. Deprec. 2014 Date of Depreclation May 2, 2008 May 2, 2008 Cost Residual Life Dec. 31, 2013 650,000 $250,000 10 yr Description PurchaseMethod Building Modular furniture Truck Dec. 31, 2014 S/L $226,667 72,000 80,00010,000 8 yr 68,000 45,313 yn Jan. 25, 2011 DDB