Shekh's Earthing Moving Services purchased a bulldozer on 1 July 2025 for $680 000. It was estimated to have a useful life of 15 years and a residual value at the end of that time of $50 000.

Required

(a) What is the depreciation expense for the year ended 30 June 2026?

(b) What is the balance of the Accumulated Depreciation account at the end of June 2027?

(c) What is the carrying amount of the bulldozer in the statement of financial position at 30 June 2026 and at 30 June 2027?

(d) Explain why an entry is made to the Accumulated Depreciation account rather than to the Bulldozer account.