-10- Computer equipment was acquired at the beginning of the year at a cost of $57,000 that has an estimated residuaal value of $9,000 and an estimated useful life of five years. Determine the second-year depreciation using the straight-line method. 46 S13.200 a. S19.200 b. $9.600 c. $9,000 d. Favinment with a cost of $220,000 has an estimated residual value of $30,000 and an Eguted life of 10 years or 19,000 hours. It is to be depreciated by the straight-line estad What is the amount of depreciation for the first full year, during which the 47. equipment was used 2,100 hours? $19,000 $21,000 a. . $22,000 $30,000 C. d. 48 Machinery was purchased on January 1 for $51,000. The machinery has an estimated life of seven years and an estimated salvage value of $9,000. Double-declining-balance depreciation for the second year would be (round calculations to the nearest dollar): $10,929 a. $6,000 $10,500 b. c. $10,408 d. A machine with a cost of $75,000 has an estimated residual value of $5,000 and an 49. estimated life of four years or 18,000 hours. What is the amount of depreciation for the second full year, using the double-declining-balance method? $17,500 a. $37,500 $18,750 $16,667 b. c. d. A machine with a cost of $120,000 has an estimated residual value of $15,000 and an 50. estimated life of five years or 15,000 hours. It is to be depreciated by the units-of-activity method. What is the amount of depreciation for the second full year, during which the machine was used 5,000 hours? $5,000 $35,000 $21,000 d. a. b. c. $45,000