ine	Acquired	Cost	Salvage Value	Useful Life (in years)	Depreciation Method
1	Jan. 1, 2012	$130,000	$35,500	9	Straight-line
2	July 1, 2013	77,000	10,100	5	Declining-balance
3	Nov. 1, 2013	83,220	7,320	6	Units-of-activity

For the declining-balance method, Farr Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be33,000. Actual hours of use in the first 3 years were: 2013,900; 2014,5,860; and 2015,7,320.

Compute the amount of accumulated depreciation on each machine at December 31, 2015.

MACHINE 1	MACHINE 2	MACHINE 3
Accumulated Depreciation at December 31	$	$	$

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If machine 2 was purchased on April 1 instead of July 1, what would be the depreciation expense for this machine in 2013? In 2014?

2013	2014
Depreciation Expense	$	$