8. A new machine is expected to produce 600,000 units of productduring its 8-year useful life. The machine cost $1,800,000 cash andit is estimated to have a $60,000 salvage value. If the machineproduces 70,000 units of product during its first year, what is thedepreciation for the first year as calculated by theunits-of-production method?

9. A new machine is expected to produce 600,000 units of productduring its 8-year useful life. The machine cost $1,800,000 cash andit is estimated to have a $60,000 salvage value. What is thefirst year's depreciation on the machine as calculated bythe straight-line method?

10. On April 1, 2009, a company discarded a computer that cost$15,000 and that had a useful life of 4 years and, a salvage valueof $1,000. Under straight-line depreciation the accumulateddepreciation as of December 31, 2008 was $10,700.

a. Prepare the journal entry to record depreciation up to thedate of disposal of the computer.

b. Prepare the journal entry to record the disposal of thecomputer.