Depreciationby Three Methods; Partial Years

Perdue Company purchased equipment on April 1 for $36,180. The equipment was expected to have a useful life of three years, or 5,400 operating hours, and aresidual valueof $1,080. The equipment was used for 1,000 hours during Year 1, 1,900 hours in Year 2, 1,600 hours in Year 3, and 900 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) thestraight-line method, (b) the units-of-activity method, and (c) thedouble-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. $

Year 2. $

Year 3. $

Year 4. $

c.Double-declining-balance method

Year. Amount

Year 1. $

Year 2 $

Year 3. $

Year 4. $