Evers Company purchases the following trucks:
Trucks	Date of Purchases	Cost-BDT	Salvage Value	Life in years	Depreciation Method
1	Jan-15	96000	6000	5	Straight line
2	Jan-15	110000	10000	4	Declining-balance
3	Jan-16	92000	8000	5	Units-of-activity
Instructions:
a) Compute the amount of depreciation of each trucks at December 31,2017
b) If, Truck 2 was purchased on April instead of January, what would be the depreciation for 2015 and 2016.