In recent years, Avery Transportation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each bus, and various methods have been used. Information concerning the buses is summarized in the table below. Bus 1 2 3 (a1) (a2) BUS 1 Acquired Jan. 1, 2020 Jan. 1, 2020 BUS 2 Jan. 1, 2021 BUS 3 Cost $ $ 96,000 $ 110,000 $ 92,000 Salvage Value $ 6,000 10,000 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 2021, 24,000; 2022, 34,000; and 2023, 30,000. Accumulated depreciation 8,000 Useful Life in Years Compute the amount of accumulated depreciation on each bus at December 31, 2022. 5 4 5 Depreciation Method Straight-line Declining-balance Units-of-activity

(a) (a2) Acrumalafed decreciation ausi 1 aus 2 Bus: 33