Given the expanded business skills youre picking up in the BBA Program, your brother-in-law wants you to help him with his business accounts.Hes provided the following information concerning his business, Shiftless Yard Services, Inc. for 2011.

Sales revenue$4,200Cost of goods sold$2,000

Accounts receivable$500Gross fixed assets$2,800

Interest expense$140Number of common shares1,000

Total Sales/Gen/Admin exp$600NOI$1,300

Accounts payable$240NI$754

Shiftless Yard Services, Inc. uses straight-line depreciation.

Given this info, hes offered you a case of beer if you can answer the following questions that would allow him to complete his income statement for 2011.

What depreciation expense should he use?