For each of the following fixed assets, determine the depreciation expense for the dates requested:

Disposal date is N/A if asset is still in use.

Method: SL = Straight Line; DDB = Double Declining Balance

Assume the estimated life was 5 years for each asset.

Item	Cost	Residual Value	Purchase Date	Disposal Date	Depreciation Method	Depreciation Expense 2011
A	$40,000	$4,000	7/1/2011	N/A	SL	$
B	$50,000	$5,000	1/1/2009	8/31/2011	SL	$
C	$60,000	$2,000	10/1/2011	N/A	DDB	$
D	$80,000	$10,000	1/1/2010	4/1/2011	DDB	$