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 10 Straight-line Jan 1, 2020 $132,000 July 1, 2021 72,000 $32,000 11,400 5 Declining-balance Nov. 1, 2021 79.000 9.000 7 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 35.000 Actual hours of use in the first 3 years were: 2021,620; 2022, 5,000; and 2023, 6, 200 Compute the amount of accumulated depreciation on each machine at December 31, 2023, MACHINE 1 MACHINE 2 MACHINE 3 Accumulated Depreciation at December 31 $ 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 $