Depreciation by Three Methods; Partial Years

Layton Company purchased tool sharpening equipment on October 1 for $45,090. The equipment was expected to have a useful life of three years or 4,860 operating hours, and a residual value of $1,350. The equipment was used for 900 hours during Year 1, 1,700 hours in Year 2, 1,500 hours in Year 3, and 760 hours in Year 4.

Required:

Determine the amount of depreciation expense for the years ended December 31, Year 1, Year 2, Year 3, and Year 4, by (a) the straight-line method, (b) the units-of-activity method, and (c) the double-declining-balance method.

Note: FOR DECLINING BALANCE ONLY, round the multiplier to four decimal places. Then round the answer for each year to the nearest whole dollar.

Straight Line Method
Year 1	3645
Year 2	14580
Year 3	14580
Year 4	10935
Units of activity method
Year 1	8100
Year 2	15300
Year 3	13500
Year 4	6840
Double Declining Balance Method
Year 1	7515
Year 2 (I keep getting 25050, but it marks it as wrong)	?
Year 3	8350
Year 4	?