In recent years, Crane 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. Salvage Value Useful Life (in years) Depreciation Method Machine Acquired Cost Straight-line Jan 1, 2020 $126,000 July 1, 2021 79,000 $16,000 11,200 10 5 Declining-balance Nov. 1, 2021 71,900 7,900 Units-of-activity For the declining-balance method, Crane 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: 2021, 810; 2022, 6,400; and 2023,7,900. Compute the amount of accumulated depreciation on each machine at December 31, 2023. MACHINE 1 MACHINE 2 MACHINE 3 MACHINE MACHINEZ , MACHINE Accumulated Depreciation at December 31 $ 44000 $ 53400 $ 29140 If machine 2 was purchased on April 1 instead of July 1, what would be the depreciation expense for this machine in 2021? In 2022? 2021 2022 Depreciation Expense $