In recent years, Avery Transportation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant selected the depreciation method for each bus, and various methods were selected. Information concerning the buses is shown.

For the declining-balance method, the company uses the double-declining rate. For the units-of-activity method, total miles are expected to be 120,000. Actual miles of use in the first 3 years were 2014, 24,000; 2015, 34,000; and 2016, 30,000.

A. Compute the amount of accumulated depreciation on each bus at December 31, 2015.

B. If Bus 2 was purchased on April 1 instead of January 1, what is the depreciation expense for this bus in (1) 2013 and (2) 2014?

Bus	Acquired	Cost	Salvage Value	Useful Life in Years	Depreciation Method
1	1/1/2013	$96,000	$6,000	5	Straight-line
2	1/1/2013	110,000	10,000	4	Declining-balance
3	1/1/2014	92,000	8,000	5	Units-of-activity

						Accumulated
						Depreciation
	Year	Computation				12/31
(a)		BUS 1
	2013
	2014
	2015
		BUS 2
	2013
	2014
	2015
		BUS 3
	2014
	2015
(b)	Year	Depreciation Computation				Expense
		BUS 2
	(1) 2013
	(2) 2014