Depreciation by Three Methods; Partial Years

Perdue Company purchased equipment on April $1$ for $$45,630.$ The equipment was expected to have a useful life of three years, or $6,300$ operating hours, and a residual value of $$1,530.$ The equipment was used for $1,100$ hours during Year $1,2,200$ hours in Year $2,1,900$ hours in Year $3,$ and $1,100$ 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 $12$