I do not have any idea how to calculate the declining-balance method.

On January 1, 2017, Evers Company purchased the following two machines for use in its production process.

MachineB: The recorded cost of this machine was $180,000. Evers estimates that the useful life of the machine is4years with a $10,150salvage value remaining at the end of that time period.

Calculate the amount of depreciation expense that Evers should record for Machine B each year of its useful life under the following assumptions. (Round depreciation cost per unit to 2 decimal places, e.g. 12.25. Round final answers to 0 decimal places, e.g. 2,125.)

(2) Evers uses the declining-balance method. The rate used is twice the straight-line rate.

201643 11:23 On January 1, 2017, Evers Company purchased the following two machines for use in its production process. Machine B: The recorded cost of this machine was $180,000. Evers estimates that the useful life of the machine is 4 years with a $10,150 salvage value remaining at the end of that time period. Calculate the amount of depreciation expense that Evers should record for Machine B each year of its useful life under the following assumptions. (Round depreciation cost per unit to 2 decimal places, e.g. 12.25. Round final answers to 0 decimal places, e.g. 2,125.) (1) Evers uses the straight-line method of depreciation. (2) Evers uses the declining-balance method. The rate used is twice the straight-line rate. (3) Evers uses the units-of-activity method and estimates that the useful life of the machine is 110,150 units. Actual usage is as follows: 2017, 43,500 units; 2018, 32,000 units; 2019, 20,500 units; 2020, 14,150 units. 9 Page 1