b. Calcul hy's year-end and to deprecia e of prec 020 4.W Exercise 9-13 Partial-period depreciation-nearest month L03 CHECK FIGURES: 2019 Straight-line $23,400; Units- $42,660 Van Houtte Foods bought machinery on September 10, 2018, for $168,000. It was determined that the machin ery would be used for six years or until it produced 260,000 units and then would be sold for about $27,000. Complete the schedule below by calculating annual depreciation to the nearest whole month for 2018, 2019. and 2020. VanHoutte's year-end is December 31. CHAPTERS Pety and t Assume actual units produced of: Year "Round the per unit depreciation expense to three decimal places 2018. 2019. Straight-Line Depreciation 43,000 79.000 2020 Units-of-Production 64,000 Analysis Component: If depreciation is not recorded, what is the effect on the income statement and bal- ance sheet? tial-period depreciation-half-year convention LO3 601130