In recent years, Cullumber Corporation 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		Residual Value		Useful Life (in years)		Depreciation Method
1		Jan. 1, 2018		$92,400		$12,800		5		Straight-line
2		July 1, 2019		78,750		10,690		5		Diminishing-balance
3		Nov. 1, 2019		60,822		5,910		6		Units-of-production

For the diminishing-balance method, Cullumber Corporation uses double the straight-line rate. For the units-of-production method, total machine hours are expected to be 22,880. Actual hours of use in the first 3 years were: 2019, 430; 2020, 4,450; and 2021, 4,500.

Prepare separate depreciation schedules for each machine. Prepare the schedule for all years, information permitting. (Round depreciation per unit to 2 decimal places, e.g. 5.20 and answers to the nearest whole dollar, e.g. 5,275. Do not leave any answer field blank. Enter 0 for amounts.) Machine 1: Straight-line depreciation

		Calculation			End of Year
Year	Depreciable Amount	Depreciation Rate	# of months	Depreciation Expense	Accumulated Depreciation	Carrying Amount
2018	$	%	9/1212/123/126/12	$	$	$
2019		%	9/126/123/1212/12
2020		%	3/126/129/1212/12
2021		%	12/129/123/126/12
2022		%	9/126/123/1212/12

Machine 2: Diminishing-balance depreciation

		Calculation			End of Year
Year	Carrying Amount Beg. of Year	Depreciation Rate	# of months	Depreciation Expense	Accumulated Depreciation	Carrying Amount
2019	$	%	12/129/126/123/12	$	$	$
2020		%	9/123/126/1212/12
2021		%	12/126/123/129/12
2022		%	12/129/123/126/12
2023		%	6/1212/123/129/12

Machine 3: Units-of-production depreciation

		Calculation		End of Year
Year	Units-of- Production	Depreciation Cost/Unit	Depreciation Expense	Accumulated Depreciation	Carrying Amount
2019		$	$	$	$
2020
2021

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If Machine 2 was purchased on October 1 instead of July 1, what would be the depreciation expense for this machine in 2019? In 2020?

Depreciation expense in 2019		$
Depreciation expense in 2020		$