In recent years, Carla Vista Co. 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 Salvage Value Useful Life (in years) 10 Depreciation Method Machine Acquired Jan. 1, 2015 July 1, 2016 Nov. 1, 2016 Cost $139,000 96,500 81,100 $29,000 11,800 9,100 Straight-line Declining-balance Units-of-activity For the declining-balance method, Carla Vista Co. uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 36,000. Actual hours of use in the first 3 years were: 2016, 870; 2017, 4,300; and 2018, 5,500. (a) Your answer is incorrect. Try again. Compute the amount of accumulated depreciation on each machine at December 31, 2018 MACHINE 1 MACHINE 2 MACHINE 3 Accumulated Depreciation at December 31 44,000 60,530 22,600