3 multiple choice questions. Thanks.

Tatsuo Corporation purchased farm equipment on January 1, 2019, for $297,000. In 2019 and 2020, Tatsuo depreciated the asset on a straight-line basis with an estimated useful life of five years and a $92,000 residual value. In 2021, due to changes in technology, Tatsuo revised the residual value to $38,000 but still plans to use the equipment for the full five years. What depreciation would Tatsuo record for the year 2021 on this equipment? Multiple Choice $51400 $59,000 $51.800 $21,000 Ryan Company purchased a building on January 1, 2021, for $266,000. In addition, during 2021 the following costs related to the building have been incurred: Utilities Property tax Expansion of the building New air-conditioning system General maintenance $28,000 5,600 69,000 44,000 $35,000 The amount of expenditures to capitalize for the year (not including the initial purchase of the building) is: The amount of expenditures to capitalize for the year (not including the initial purchase of the building) is: Multiple Choice $51,000 $53.200 $113,000 $104,000 At the beginning of 2021, Angel Corporation began offering a two-year warranty on its products. The warranty program was expected to cost Angel 5% of net sales. Net sales made under warranty in 2021 were $189 milion, Fifteen percent of the units sold were returned in 2021 and repaired or replaced at a cost of $4.60 million. The amount of warranty expense on Angel's 2021 Income statement is Multiple Choice $4.60 million $9.45 million $28.35 million $12.85 milion