At the beginning of the year, Palermo Brothers, Inc., purchased a new plastic water bottle making machine at a cost of $46,000. The estimated residual value was $4,000. Assume that the estimated useful life was four years, and the estimated productive life of the machine was 420,000 units. Actual annual production was as follows:

Year Units

1 126,000

2 92,400

3 115,500

4 86,100

Required:

1.Complete a separate depreciation schedule for each of the alternative methods.

A STRAIGHT LINE

Year Depreciation Expense Accumulated Depreciation Net Book Value

At acquisition ?

1 ? ? ?

2 ? ? ?

3 ? ? ?

4

b. Units-of-production.

Year Depreciation Expense Accumulated Depreciation Net Book Value

At acquisition ?

1 ? ? ?

2 ? ? ?

3 ? ? ?

4

c. Double-declining-balance.

Year Depreciation Expense Accumulated Depreciation Net Book Value

At acquisition ?

1 ? ? ?

2 ? ? ?

3 ? ? ?

4