ILLILL LilliLy LilliLLLLLLLL` LILILI HILLLILL` PTO - 2B In recent years , Danell Company purchased three machines . Because of heavy turnover in the accounting department , a different accountant was in charge of selecting the depreciation method for each machine , and each selected a different method . Infar - mation concerning the machines is summarized below . Salvage\\ Useful Life* Depreciation Machine* Acquired Cost Value in Years Method 1 / 1/12 $ 105,000 $ 5, 000 10 Straight - line* 1/1/13 180,000 10.000 Declining -balance* 11/1/15 125,000 15 , 000 Units - of - activity For the declining-balance method , the company uses the double - declining rate . For the units - of- activity method , total machine hours are expected to be 25, 000. Actual hours of List in the first } years were 2015, 2, 000, 2016, 4, 500, and 2017, 5, 500. Instructions ( a ) Compute the amount of accumulated depreciation on each machine at December 31 . 2015 . ( b ) If Machine ? had been purchased on May 1 instead of January 1 , what would be the depreciation expense for this machine in ( 1 ) 2013 and 1 2 ) 2014 ?)