Blume Company purchased equipment for $250,000 cash on January 1, 2013. The estimated life is 4 years or 300,000 units; salvage value is estimated at $10,000. Actual activity was 52,500 units in 2013 and 67,500 units in 2014. Instructions Compute the annual depreciation expense for 2013 and 2014, and book value at December 31, 2014, under the following depreciation methods: (1) units-of-activity, (2) straight-line, and (3) double-declining-balance. Please show your work.

1.	Units-of-activity

	a) 2013 depreciation =	$_______________.
	b) 2014 depreciation =	$_______________.
	c) 12/31/14 book value =	$_______________.

2.	Straight-line

	a) 2013 depreciation =	$_______________.
	b) 2014 depreciation =	$_______________.
	c) 12/31/14 book value =	$_______________.

3.	Double-declining-balance

	a) 2013 depreciation =	$_______________.
	b) 2014 depreciation =	$_______________.
	c) 12/31/14 book value =	$_______________