In recent years, Sandhill Co$.$ 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.

For the declining$-$balance method, Sandhill Co$.$ uses the double$-$declining rate. For the units$-$of$-$activity method, total machine hours

are expected to be $30,000.$ Actual hours of use in the first $3$ years were: $2024,720$;$2025,5,500$; and $2026,7,200.$

$($a$)$

Your answer is correct.

Compute the amount of accumulated depreciation on each machine at December $31,2026.$

$($b$)$

If machine $2$ was purchased on April $1$ instead of July $1,$ what would be the depreciation expense for this machine in $2024?$ In

$2025?$

Please solve Part b