Depreciation must be recorded for the year given the following information:

Assets Acquisition Date Cost Estimated Life Salvage Depreciation Method

Building 7/1/08 $306,000 25 years $20,000 straight-line

Star ship #1 4/1/09 $28,000 60,000 parsecs $3,100 units of production (parsecs) (7,000 parsecs this yr.)

Star ship #2 9/1/11 $33,000 60,000 parsecs $4,200 units of production (parsecs) (6,000 parsecs this yr.)

Star Destroyer #2 3/29/09 $40,000 10 years $5,000 straight-line

Star Destroyer #3 9/16/10 $43,000 10 years $5,500 straight-line

Office Equipment 11/15/09 $32,800 7 years $0 straight-line

Supercomputer 12/21/14 $18,000 4 years $300 Double Declining Balance

(note: the company takes 1/2 year's depreciation in the year of acquisition)

Round to the nearest dollar for total depreciation. Depreciation Expense: Debit # Accumulated Depreciation Building: Credit # Accumulated Depreciation Equipment: Credit # Accumulated Depreciation Spaceships: Credit #