In recent years, Novak Transportation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each bus, and various methods have been used. Information concerning the buses is summarized in the table below. Useful Life in Years Depreciation Method Bus Salvage Value $ 5,500 Cost Acquired Jan 1, 2020 1 $ 99,000 5 Straight-line 2 Jan. 1.2020 110,000 10,500 4 Declining-balance Units-of-activity 3 Jan 1, 2021 89,000 8,500 4 For the declining balance method, the company uses the double-declining rate. For the units-of-activity method, total miles are expected to be 115,000. Actual miles of use in the first 3 years were 2021, 23,000: 2022, 31,000; and 2023, 30,500. For Bus #3, calculate depreciation expense per mile under units-of-activity method. (Round answer to 2 decimal places, c.8. 0.50.) Depreciation expense $ per mile Compute the amount of accumulated depreciation on each bus at December 31, 2022. Accumulated depreciation BUS 1 $ BUS 2 $ BUS 3 $ If Bus 2 was purchased on April 1 instead of January 1, what is the depreciation expense for this bus in (1) 2020 and (2) 2021? (1) 2020 (2) 2021 Depreciation expense