Calvin's Cropcrushers, Inc.
	On January 5, 2018 Calvin's Cropcrushers, Inc. purchased crop
	crushing equipment for which the following information is available:
	Original cost..................				$3,800,000
	Estimated residual value.......				$200,000
	Useful life in years...........				10	years
	Useful life expressed in operating hours				20,000	hours
	Calculate the following
1	The depreciable base.
2	The annual depreciation using the straight line method.
3	The accumulated depreciation at December 31, 2019 (end of
	second year) if straight line (S/L) depreciation is used.