I am attempting to figure the depreciation for items within Waren Sports Supply, SUA 9th Edition. I am working as of December 31, 2017. I feel like it should be a mid-month thus December 31, 2017 depreciation would be $61.39. Thank you for the assistance in helping make sure I am on track.

This is the only information provided, hence my confusion.

Item		146 GB Rack Server		Depreciation Method		Straight-line
Purch.From		Chicago Office Supply		Where Located		Office
Est Life	5	years		Est. Salvage Value $		0
		Asset Record			Depreciation Record			Asset
Date		Debit	Credit	Balance	Debit	Credit	Balance	NBV
Dec. 12	17	7,367.00		7,367.00				7,367.00