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8 2 . On January 1 , 2 0 2 4 , Cougar Corp. purchased a machine for $ 6 0 0 , 0 0

82. On January 1,2024, Cougar Corp. purchased a machine for $600,000. The corporation estimated a4-year useful life (or 900,000 units of useful life) and $60,000 residual/salvage value. 135,000 Units were produced in 2024.

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