Carlucci and Sons purchased a machine for $14,135 at the beginning of the year. Additional costs included $250 freight and $165 for installation. It was estimated that the machine could be operated for 40,000 hours, after which its resale value would be $550. Determine the straight-line depreciation based on hours of operation and the book value at the end of each of the first 7 years. If required, round your answers to two decimal places. Do not round depreciation per hour.

Year	Hours of Operation	Depreciation	Book Value
1	2,750	$__________	$__________
2	3,050	$__________	$__________
3	3,350	$__________	$__________
4	2,850	$__________	$__________
5	2,550	$__________	$__________
6	2,650	$__________	$__________
7	2,100	$__________	$__________

The Western Salvage Service bought three trucks. The following table shows the cost, estimated life, and resale estimate for each truck. Use the sum-of-the-years-digits method to find each truck's depreciation for the first and second years of use. Do not round interim calculations. Round final answers to the nearest dollar.

Original Cost	Estimated Life	Resale Estimate	Depreciation for First Year	Depreciation for Second Year
a. $34,000	6 yr	$2,000	$________	$_______
b. $48,000	5 yr	8,000	$________	$_______
c. $56,000	8 yr	8,000	$________	$_______