3. Equipment with a cost of S640,000 has an estimated salvage value of $40,000 and an estimated life of 4 years or 15,000 hours. It is to be depreciated using the units-of-activity method. What is the amount of depreciation for the first full year, during which the equipment was used for 3,300 hours? a $160,000 b. S180,800 c. S132,000 d. S150,000 4 Sooki Corporation bought a machine on January 1, 2019. The machine cost $180,000 and had an expected salvage value of $30,000. The life of the machine was estimated to be 5 years. Sooki Corporation uses the straight-line method of depreciation. The book value of the machine at the beginning of the third year would be a $180,000 b. S150,000 c. $120,000 d. $60,000 5. Bernie Company purchased a new van for floral deliveries on January 1, 2019. The van cost $56,000 with an estimated life of 5 years and $14.000 salvage value at the end of its useful life. The double-declining-balance method of depreciation will be used. What is the balance of the Accumulated Depreciation account at the end of 2020? a $8.960 b. $26,880 c. $35.840 d. $13.440