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Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $45,900. The machine's useful life is estimated at 10 years, or 399,000 units of product, with a $6,000 salvage value. During its second year, the machine produces 33,900 units of product. Exercise 10-4 Straight-line depreciation LO P1 Determine the machine's second-year depreciation and year end book value under the straight-line method. Straight-Line Depreciation Choose Numerator: / Choose Denominator: Annual Depreciation Expense Depreciation expense 0 Year 2 Depreciation Year end book value (Year 2) Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $45,900. The machine's useful life is estimated at 10 years, or 399,000 units of product, with a $6,000 salvage value. During its second year, the machine produces 33,900 units of product Exercise 10-5 Units-of-production depreciation LO P1 Determine the machine's second-year depreciation using the units-of-production method Choose Numerator: 1 - Units-of-production Depreciation Choose Denominator: Annual Depreciation Expense = Depreciation expense per unit 0 Depreciation Expense Year Annual Production (units) 2 Ramirez Company installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $45,900. The machine's useful life is estimated at 10 years, or 399,000 units of product, with a $6,000 salvage value. During its second year, the machine produces 33,900 units of product. Exercise 10-6 Double-declining-balance depreciation LO P1 Determine the machine's second-year depreciation using the double-declining balance method. Double-declining balance Depreciation Choose Factors: Choose Factor(%) Annual Depreciation Expense Depreciation expense First year's depreciation Second year's depreciation