Current Attempt in Progress On January 1, 2022, Blue Spruce Company purchased the following two machines for use in its production process. Machine A Machine B: The cash price of this machine was $49,500. Related expenditures also paid in cash included: sales tax $3,650. shipping costs $100, insurance during shipping $60, installation and testing costs $110, and $150 of oil and lubricants to be used with the machinery during its first year of operations. Blue Spruce estimates that the useful life of the machine is 5 years with a $5,350 salvage value remaining at the end of that time period. Assume that the straight-line method of depreciation is used. The recorded cost of this machine was $180,000. Blue Spruce estimates that the useful life of the machine is 4 years with a $10,000 salvage value remaining at the end of that time period. Calculate the amount of depreciation expense that Blue Spruce should record for Machine B each year of its useful life under the following assumption. (Round depreciation cost per unit to 2 decimal places, eg. 12.25. Round final answers to O decimal places, e.g. 2,125) (1) Blue Spruce uses the straight-line method of depreciation. (2) Blue Spruce uses the declining-balance method. The rate used is twice the straight-line rate. (3) Blue Spruce uses the units-of-activity method and estimates that the useful life of the machine is 121,250 units. Actual usage is as follows: 2022, 49,000 units; 2023, 35,000 units: 2024, 21,000 units; 2025, 16,250 units. Straight- line method Declining- balance method Units-of- activity method Teythank and Media 2022 2023 Depreciation Expense $ 2024. $ 2025 Accistancel Iced