In recent years, Flounder Transportation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant selected the depreciation method for each bus, and various methods were selected. Information concerning the buses is summarized as follows.

Bus		Acquired		Cost		Salvage Value		Useful Life in Years		Depreciation Method
1		1/1/18		$ 97,600		$ 6,000		4		Straight-line
2		1/1/18		129,000		12,000		5		Declining-balance
3		1/1/19		89,200		8,000		4		Units-of-activity

For the declining-balance method, the company uses the double-declining rate. For the units-of-activity method, total miles are expected to be 116,000. Actual miles of use in the first 3 years were 2019, 24,000; 2020, 35,500; and 2021, 30,000. Compute the amount of accumulated depreciation on bus 2 at December 31, 2020. If Bus 2 was purchased on April 1 instead of January 1, what is the depreciation expense for this bus in (1) 2018 and (2) 2019?