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 Acquired Jan. 1, 2015 Cost $126,500 Salvage Value $46,500 Useful Life (in years) Depreciation Method 8 Straight-line 2 July 1, 2016 83,000 10,600 5 Declining-balance 3 Nov. 1, 2016 70,900 6,900 7 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 be 32,000. 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. MACHINE 1 Accumulated Depreciation $ at December 31 MACHINE 2 +A $ +A $ MACHINE 3 If machine 2 was purchased on April 1 instead of July 1, what would be the depreciation expense for this machine in 2016? In 2017? Depreciation Expense $ 2016 $ CA 2017