Billings Corporation purchased a wood pulp mixer for $17,344. Delivery costs totaled $464. The useful is 7 years, and the salvage value is $1,316, Prepare a depreciation schedule using the sum-of-the-years' digits method. Billings Corporation SYD Depreciation Schedule-Wood Pulp Mixer Annual Depreciation ($) Year Total Depreciation ($) x Depreciation Rate Fraction Accumulated Depreciation (5) Book Value (5) $17,808 (w) 1 $ 2 $ m S + S 5 $ 6 7 S $ $ $ $ C 3 $