In recent years Wind Company has purchased three machines. Because of frequent employee turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and various methods have been used. Information concerning the machines is summarized in the table:

For the declining-balance method, Wind Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 24,000 . Actual hours of use in the first 3 years were: 1998, 4,000; 1999, 4,500; and 2000, 5,000.
\section*{Instructions}

(a) Compute the amount of accumulated depreciation on each machine at December 31, 1998.

(b) If machine 2 was purchased on April 1 instead of January 1, what would be the depreciation expense for this machine in 1996? In 1997?

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Salvage Value Useful Life (in years) Machine Acquired Cost 123 1 Jan. 1, 1995 $ 86,000 $ 6,000 10 2 Jan. 1, 1996 3 Nov. 1, 1998 100,000 78,000 10,000 8 6,000 6 Depreciation Method Straight-line Declining-balance Units-of-activity