Blossom Ltd. purchased a new machine on April 4, 2014, at a cost of $ 197,600. The company estimated that the machine would have a residual value of $ 14,000. The machine is expected to be used for 10,200 working hours during its four-year life. Actual machine usage was 1,500 hours in 2014; 2,300 hours in 2015; 2,200 hours in 2016; 2,100 hours in 2017; and 2,100 hours in 2018. Blossom has a December 31 year end.

Calculate depreciation for the machine under each of the following methods: (Round expense per unit to 2 decimal places, e.g. 2.75 and final answers to 0 decimal places, e.g. 5,275.) (1) Straight-line for 2014 through to 2018.

2014 Expense

2015 Expense

2016 Expense

2017 Expense

2018 Expense

(2) Diminishing-balance using double the straight-line rate for 2014 through to 2018.

2014 Expense

2015 Expense

2016 Expense

2017 Expense

2018 Expense

(3) Units-of-production for 2014 through to 2018.

2014 Expense

2015 Expense

2016 Expense

2017 Expense

2018 Expense