A machine which cost $650,000 is acquired on January 1, 2019. Its estimated salvage value is $50,000 and its expected life is eight years. (expected life in units of activity is 200,000 units)

(1) Calculate depreciation expense for 2019 and 2020 by each of the following methods, showing the figures used.

(a) Straight line rate 2019_________________ 2020___________________

1. Double-declining balance 2019_________________ 2020___________________

2. Sum-of-the-years'-digits 2019_________________ 2020___________________

3. Units of activity, if the machine produced 30,000 units in 2019 and 50,000 units in 2020.

2019_________________ 2020___________________

(2) If the machine was purchased on July 1, 2019, calculate depreciation expense for 2019 and 2020 using

1. Straight line 2019_________________ 2020___________________

2. Double declining balance 2019_________________ 2020___________________