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Equipment costing $$12,000$ with a $10-$year useful life and an estimated $$2,000$ salvage value is acquired and started operating on January $1.$ The equipment is estimated to produce $2,000$ units of product during its life. It produced $300$ units in the first year.

Record the journal entries for equipment depreciation for the first year under straight$-$line, units$-$of$-$production, and double$-$decliningbalance.

Journal entry worksheet

A

B $C$

Record depreciation for the first year under straight$-$line.

Record depreciation for the first year under units$-$of$-$production.

Record depreciation for the first year under double$-$declining balance

Note: Enter debits before credits.

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