1- Marigold Company uses the units-of-activity method in computing depreciation. A new plant asset is purchased for $42000 that will produce an estimated 100000 units over its useful life. Estimated salvage value at the end of its useful life is $4000. What is the depreciation cost per unit?

2- A petty cash fund of $105 is replenished when the fund contains $6 in cash and receipts for $96. The entry to replenish the fund would