1-Machinery was purchased on January 1 for $61,740.00. 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):

a.$12,600

b.$13,600

c.$11,600

d.$12,100

2-Weber Company purchased a mining site for $666,552 on July 1. The company expects to mine ore for the next 10 years and anticipates that a total of 92,503 tons will be recovered. The estimated residual value of the property is $53,593. During the first year, the company extracted 6,238 tons of ore. The depletion expense is

a.$61,295.90

b.$44,949.37

c.$53,593.00

d.$41,335.29