Depreciation by three methods; partial years

Perdue Company purchased equipment on April $1$ for $$52,650.$ The equipment was expected to have a useful life of $3$ years, or $4,860$ operating hours, and a residual value of $$1,620.$ 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 final multiplier to four decimal places. Then, round the answer for each year to the nearest whole dollar.

a$.$ Straight$-$line method

Year Amount

Year $1$ $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 $12$

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Partial$-$year depreciation

Equipment acquired at a cost of $$56,000$ has an estimated residual value of $$3,000$ and an estimated useful life of $10$ years. It was placed in service on October $1$ of the current fiscal year, which ends on December $31.$ When required, round your answers to two decimal places.

a$.$ Determine the depreciation for the current fiscal year and for the following fiscal year by the straight$-$line method.

Year Depreciation

Year $1$ fill in the blank $1$ of $2$$

Year $2$ fill in the blank $2$ of $2$$

b$.$ Determine the depreciation for the current fiscal year and for the following fiscal year by the double$-$declining$-$balance method.

Year Depreciation

Year $1$ fill in the blank $1$ of $2$$

Year $2$ fill in the blank $2$ of $2$$