Concrete Corporation, who has a december 31 year end, purchased a new vehicle on septemper 30, 2018.

Cost of Truck : $280,000

Estimated residual (or salvage) value: $5000

Estimated useful life: 10 years

Estimated usage (unites) : 125,000km

2018 usage: 13,200km

2019 usage: 22,100 km

2020 usage: 26,407 km

Required Answer each of the following questions Please show all calculation.

a. calculate the depreciation using Straight Line Depreciation Method at December 31, 2018

b. Calculate the depreciation using Units of Production Method at December 31, 2019

c. Calculate the depreciation using Double-Diminishing Method at December 31, 2020

d. Prepare an Adjusting Journal entry for December 31, 2018 to record depreciation for the year 2018 using Units of Production depreciation.