At the beginning of Pina Colada Company acquired equipment costing $ It was estimated that this equipment would have a useful life of years and a salvage value of $ at that time. The straightline method of depreciation was considered the most appropriate to use with this type of equipment. Depreciation is to be recorded at the end of each year. During the third year of the equipments life the companys engineers reconsidered their expectations, and estimated that the equipments useful life would probably be years in total instead of years. The estimated salvage value was not changed at that time. However, during the estimated salvage value was reduced to $ i need years Depreciation and Accumulated Depreciation