In recent years, Cullumber 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		Acquired		Cost		Salvage Value		Useful Life (in years)		Depreciation Method
1		Jan. 1, 2015		$134,000		$34,000		10		Straight-line
2		July 1, 2016		81,000		11,100		5		Declining-balance
3		Nov. 1, 2016		77,500		8,500		6		Units-of-activity

For the declining-balance method, Cullumber Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 34,500. Actual hours of use in the first 3 years were: 2016, 730; 2017, 5,900; and 2018, 7,600.

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?

** i'd like to see how it was calculated