13. A company purchases a new piece of machinery at a cost of $25,000 straight-lined over 5 years for their warehouse on September 30, 2019 that includes salvage value of 5,000. What is the value of accumulated depreciation for the first 3 years: A) $ 9,000 B) $15,000 C) $ 4,000 D) $10,000 E) $11,000 14. Land improvements are classified as: A) Assets that increase the usefulness of land, and like land, are not depreciated B) Assets that increase the usefulness of land, but that have a limited useful life and are subject to depreciation C) Included in the cost of the land account D) Expensed in the period incurred E) Are never depreciated