In recent years. Hrubeck Company purchased three machines. Because of heavy turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and various methods were selected. Information concernino the machines is summarized below.

For the declining-balance method, the company uses the double-declining rate. For the unitsof-
activity method, total machine hours are expected to be 24,000. Actual hours of use in the first 3 2006, 1.000: 2007. 4,500; and 2008. 5.000.
Instructions mpute the amount of accumulated depreciation on each machine at December 31, 2006.

(b) If machine 2 had been purchased on April 1 instead of January 1. what would be the depreciation expense for this machine in (1) 2004 and (2) 2005?

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Machine Acquired Cost Salvage Value Useful Life in Years Depreciation Method 1 1/1/03 $76,000 $ 6.000 10 Straight-line 2 1/1/04 80,000 10,0001 8 Declining-balance 3 11/1/06 78,000 6,000 6 Units-of-activity