Bron Sodas Ltd. purchased bottling line equipment on January 1, 2020, for $438,400. It is expected to have a useful life of four years and a residual value of $36,000. The machine is expected to handle a total of 2,515,000 bottles during its life, distributed as follows: 722,000 in 2020, 746,000 in 2021, 612,000 in 2022, and 435,000 in 2023. The company has a December 31 year end.

(a)

Calculate the amount of depreciation to be charged each year, using each of the following methods:

i.	Straight-line

Straight-line method depreciation

$Enter straight-line method depreciation in dollars per year.

per year

ii.	Units-of-production (Round depreciation per unit to 2 decimal places, e.g. 15.25 and final answer to 0 decimal places, e.g. 125.)

Units-of-production method depreciation

$Enter units-of-production method depreciation in dollars per unit rounded to 0 decimal places.

per unit

	Year
	2020	$Enter a dollar amount.
	2021	$Enter a dollar amount.
	2022	$Enter a dollar amount.
	2023	$Enter a dollar amount.

iii.	Double-diminishing-balance

Rate

Enter percentages. %

	Year
	2020	$Enter a dollar amount.
	2021	$Enter a dollar amount.
	2022	$Enter a dollar amount.
	2023	$Enter a dollar amount.