In recent years, Blossom Company has purchased three machines. Because of frequent employee turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and various methods have been used. Information concerning the machines is summarized in the table below.

Machine 1 2 3

Acquired Jan.1, 2015 July 1, 2016 Nov. 1, 2016

Cost $126, 500 $83,000 $70,900

Salvage Value $46,500 $10,600 $6,900

Useful Life (in years) 8 5 7

Depreciation Method Straight-Line Declining Balance Units-of-activity

For the declining-balance method, Blossom Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be32,000. Actual hours of use in the first 3 years were: 2016,640; 2017,4,600; and 2018,6,400.

• Compute the amount of accumulated depreciation on each machine at December 31, 2018.

• If machine 2 was purchased on April 1st instead of July 1st, what would be the depreciation expense for this machine in 2016? In 2017?