At December 31, 2013 Courtland Corp's balance sheet showed plant and equipment information as detailed in the schedule below Courtland Corp. calculates depreciation to the neares whole month Please complete the schedule. Round depreciation per unit of production to the nearest cent. Cost Information Depreciation Accum. Dep. Dec. Dep. Expense Accum Dep. Dec Description Purchase Date Depreciation Method Cost Residual Life 31, 2013 for 2014 31, 2014 Equipment September 2, 2011 Straight-line 310,000 10,000 10 years There have been no disposals or subsequent capital expenditures on the asset since the date of purchase For simplicity, assume that the asset is depreciated as an individual item and will not be broken down into parts and depreciated