1. Depreciation by Three Methods; Partial Years

   Perdue Company purchased equipment on April 1 for $58,350. The equipment was expected to have a useful life of three years, or 8,100 operating hours, and a residual value of $1,650. The equipment was used for 1,500 hours during Year 1, 2,800 hours in Year 2, 2,400 hours in Year 3, and 1,400 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: Round all final values for each depreciation method and each year to the nearest whole dollar.

   a. Straight-line method

   Year	Amount
   Year 1	$fill in the blank 1
   Year 2	$fill in the blank 2
   Year 3	$fill in the blank 3
   Year 4	$fill in the blank 4

   b. Units-of-activity method

   Year	Amount
   Year 1	$fill in the blank 5
   Year 2	$fill in the blank 6
   Year 3	$fill in the blank 7
   Year 4	$fill in the blank 8

   c. Double-declining-balance method

   Year	Amount
   Year 1	$fill in the blank 9
   Year 2	$fill in the blank 10
   Year 3	$fill in the blank 11
   Year 4	$fill in the blank 12