1. Ann purchased a machine with a value of $4,500,000, which is expected to be available for 6 years and produce 1,000,000 units. After 200.000 units are produced in the first year, it is estimated that 1,000,000 more units can be produced, and the life of the machine remains unchanged. In the second year. Ann produced 100,000 units of goods, and the accumulated depreciation for the second year is ... (a) $360,000 (b) $750,000 (c) $1,260,000 (d) $1,500,000 2. The ending balance of Ann's accounts receivable account is $3,200,000, and the bad debt provision is 5%; the previous balance of the bad debt provision account is $140,000. The profit and loss account of this year that should be handled as follows.. (a) Expenses $160,000 (b) Income $160,000 (c) Income $20,000 (d) Expenses $20,000 3. Ann's Company sells three kinds of products, and the cost and net realizable value of each product at the end of the period are as follows.. Cost 1 $5 Net realizable value Quantity $20 10,000 $12 20,000 $90 30,000 11 $20 $120 Under the principle of using accounting to calculate ending inventory, Ann's inventory value should be .. (a) $2,990,000 (b) $3,140,000 (c) $4,050,000 (d) $4,200,000 4. Ann Products Factory purchased $5,000,000 of machinery and equipment on January 1. 2018. Assuming that 25% is used to calculate depreciation per year, as of December 31, 2020, if the straight-line depreciation method is used, the net book value of its machinery and equipment will be .. (a) $859,375 more (b) $859,375 less (c) $312.500 more (d) $312,500 less