Copy Service Co. purchased a new color copier at the beginning of 2010 for $42,000. The copier is expected to have a five-year useful life and a $6,000 salvage value. The expected copy production was estimated at 2,000,000 copies. Actual copy production for the five years was as follows:

2010	550,000
2011	480,000
2012	380,000
2013	390,000
2014	240,000
Total	2,040,000

The copier was sold at the end of 2014 for $5,200.

Required:
(a)	Compute the depreciation expense for each of the five years, using double-declining-balance depreciation. (Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)

	Depreciation expense
2010	$
2011
2012
2013
2014
Total Accumulated Depreciation	$

(b)	Compute the depreciation expense for each of the five years, using units-of-production depreciation. (Round cost per unit to three decimal places. Omit the "$" sign in your response.)

	Depreciation expense
2010	$
2011
2012
2013
2014
Total Accumulated Depreciation	$

(c)	Calculate the amount of gain or loss from the sale of the asset under each of the depreciation methods. (Amounts to be deducted should be indicated with minus sign. Omit the "$" sign in your response.)

	DDB	Units- of-Production
Sales Price	$	$
Book Value
(Click to select)LossGain	$	$