Depreciation Methods

Gruman Company purchased a machine for $198,000 on January 2, 2016. It made the following estimates:

Service life	5 years or 10,000 hours
Production	180,000 units
Residual value	$ 18,000

In 2016, Gruman uses the machine for 1,700 hours and produces 40,000 units. In 2017, Gruman uses the machine for 1,200 hours and produces 32,000 units. If required, round your final answers to the nearest dollar.

For each method, what is the book value of the machine at the end of 2016? At the end of 2017?

Sum-of-the-years'-digits method

2016	$ fill in the blank 13
2017	$ fill in the blank 14

Double-declining-balance method

2016	$ fill in the blank 15
2017	$ fill in the blank 16

Activity method based on hours worked

2016	$ fill in the blank 17
2017	$ fill in the blank 18

Activity method based on units of output

2016	$ fill in the blank 19
2017	$ fill in the blank 20