45.	The Ricoh Color copier, part of the office equipment, is estimated to be able to make 480,000 copies and have a salvage value of $500.00. During December 9,500 copies were made. Calculate the depreciation for one year using the activity based method of depreciation.
46.	The remaining office equipment, $70,100.00, was purchased last January and has an estimated useful life of 10.0 years with a salvage value of $3,100.00. Calculate the depreciation for one year using the straight-line method of depreciation.
47.	A review of the payroll records show that unpaid salaries in the amount of $1,200.00 are owed by Byte for three days, December 28 - 31. Ignore payroll taxes.