Depreciation by Three Methods; Partial Years

Layton Company purchased tool sharpening equipment on October 1 for $21,330. The equipment was expected to have a useful life of three years or 3,780 operating hours, and a residual value of $540. The equipment was used for 700 hours during Year 1, 1,300 hours in Year 2, 1,100 hours in Year 3, and 680 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.

a. Straight-line method

Year	Amount
Year 1	1,732.5
Year 2	6,930
Year 3	6,930
Year 4	5,197.5

b. Units-of-activity method

Year	Amount
Year 1	3,850
Year 2	7,150
Year 3	6,050
Year 4	3,740

c. Double-declining-balance method

Year	Amount
Year 1	3,555
Year 2	?
Year 3	?
Year 4	?

Just need help with Double Declining Method Please