a) Finding Cost

Assets	Acquisition	Cost	Residual	Depreciation Method	Useful Life
Building	1/1/2021	?	$100,000	Sum-of-the years'-digits	15
Machinery	1/1/2021	?	$40,000	Unit-of production	10

(Jan 1, 2021) Purchased a bundle of Building and Machinery, for $1,200,000 in cash. The stand- alone fair values of those assets are $1,000,000 and $600,000, respectively. Details for setting up depreciation schedules for Building and Machinery are summarized below:

*Machinery's estimated total production capacity is 80,000 units of cars. During 2021, Tesla produced a total of 20,000 units using the Machinery.

b) Build Amortization Schedule for both assets

Fiscal yr ending:	Depreciation Expense	Accumulated Depreciation	Net Book Value
12/31/2011
(Each year until the schedule is completed)