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?

Date Avery Transportation Page 464-465 Accumulated Depreciation 12/31 Computation BUS 1 2013 2015 10 12 BUS 2 13 2013 14 2014 2015 20 20 BUS 3 22 2014 23 23 25 26 26 Bus Acquired Cost Salvage Value Useful Life in Years Depreciation Method S 6,000 1 2013 S 96,000 Straight-line 2 11/2013 110,000 10,000 4 Declining-balance 5 8.000 Units-of activity 1/1/2014 92.000