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In recent years, Avery Transporation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant selected the depreciation method for

In recent years, Avery Transporation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant selected the depreciation method for each bus, and various methods were selected. Information concerning the buses is summarized as follows.

BusAcquiredCostSalvage ValueUseful Life in YearsDepreciation Method
11/1/12$95,300$6,5004Straight-line
21/1/12130,00012,0005Declining-balance
31/1/1379,9407,7004Units-of-activity

For the declining-balance method, the company uses the double-declining rate. For the units-of-activity method, total miles are expected to be 120,400. Actual miles of use in the first 3 years were:

201324,000
201432,900
201529,700

Compute the amount of accumulated depreciation on each bus at December 31, 2014.

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