In recent years, Swifty 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.

Bus		Acquired		Cost		Salvage Value		Useful Life in Years		Depreciation Method
1		Jan. 1, 2020		$ 96,600		$ 5,500		5		Straight-line
2		Jan. 1, 2020		130,000		10,000		5		Declining-balance
3		Jan. 1, 2021		89,900		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 117,000. Actual miles of use in the first 3 years were 2021, 25,500; 2022, 35,500; and 2023, 29,000. Compute the amount of accumulated depreciation on each bus at December 31, 2022. 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?

		Accumulated depreciation
BUS 1		$enter a dollar amount
BUS 2		$enter a dollar amount
BUS 3		$enter a dollar amount

		(1) 2020		(2) 2021
Depreciation expense		$enter a dollar amount		$enter a dollar amount