MachineB:

Machine B: The recorded cost of this machine was $294,400. Thao estimates that the useful life of the machine is4years with a $18,400salvage value remaining at the end of that time period.

Calculate the amount of depreciation expense that Thao should record for Machine B each year of its useful life under the following assumptions. (Round answers to 0 decimal places, e.g. $2,125. Round cost per unit to 2 decimal place, e.g. 1.25.)

(1)	Thao uses the straight-line method of depreciation.
(2)	Thao uses the declining-balance method. The rate used is twice the straight-line rate.
(3)	Thao uses the units-of-activity method and estimates that the useful life of the machine is121,000units. Actual usage is as follows: 2014,42,500units; 2015,34,900units; 2016,24,900units; 2017,18,700units.

	2014	2015	2016	2017
Straight-line method	$	$	$	$
Declining-balance method	$	$	$	$
Units-of-activity method	$	$	$	$