Commute the amount of accumulated depreciation on each bus at December 31, 2023 . Next , if bus two was purchased on April 1 instead of January 1 what is the depreciation expense for the bus in 2020 and 2021.

In recent years, Bridgeport Transportation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each bus, and various methods have been used. Information concerning the buses is summarized in the table below. Salvage Useful Life Depreciation Bus Acquired Cost Value in Years Method 1 Jan. 1, 2020 $ 99,400 $ 8,000 5 Straight-line 2 Jan. 1, 2020 118,000 12,000 5 Declining-balance 3 Jan. 1, 2021 91,600 9,000 4 Units-of-activity For the declining-balance method, the company uses the double-declining rate. For the units-of-activity method, total miles are expected to be 118,000. Actual miles of use in the first 3 years were 2021, 27,000; 2022, 35,500; and 2023, 31,000