ACC 206 Principles Accounting! Assignment Chapter 9B Problem #1: On January 2, 2021, Roth Inc. purchased a laser cutting machine to use in fabrication of a part for one of its key products. The machine cost $437,400 and was estimated to have a useful life of six years or 781,200 units, after which it could be sold for $46,800 (salvage value). Straight-line depreciation method Year Annual Depreciation Accumulated Book Value Expense Depreciation 2021 2022 2023 2024 Double declining balance method Year Book Value Annual Depreciation Expense Accumulated Depreciation 2021 2022 2023 2024 1 Units of Production - Assume annual production in platings of 140,000; 180,000 150,000; 125,000. Units of Activity method Year Book Value Annual Depreciation Expense Accumulated Depreciation 2021 2022 2023 2024