$678,901 on Jan 1 2018, their year end is dec 31st Question 2 company A purchased a machine for It will have a residual value of and a useful life of 100,000 units $150,000 a) using the units of activity method complete the following table $ deprecation per units used = opening balance Deprectiaion expense Acc. To date NBV Year 1 2 3 units used 15,000 33,000 3 marks 52,000 a) create the jounral entry to record deprecation in year 1 & 3 Date Description year 1 DR CR 4 marks year 3 b) using the units of activity method, what is the next book value of the assets at the end of year Year 2 machine Acc. Depreciation machine Net book value 3 marks