Machine B:The recorded cost of this machine was $180,000. Swifty estimates that the useful life of the machine is 4 years with a $10,200 salvage value remaining at the end of that time period.

Calculate the amount of depreciation expense that Swifty should record for Machine B each year of its useful life under the following assumptions. (Round depreciation cost per unit to 2 decimal places, e.g. 12.25. Round final answers to 0 decimal places, e.g. 2,125.)

(1)Swifty uses the straight-line method of depreciation.(2)Swifty uses the declining-balance method. The rate used is twice the straight-line rate.(3)Swifty uses the units-of-activity method and estimates that the useful life of the machine is 141,500 units. Actual usage is as follows: 2020, 50,000 units; 2021, 40,150 units; 2022, 30,300 units; 2023, 21,050 units.

Depreciation Expense

2020

2021

2022

2023

Straight-line method

$enter a debit amount rounded to 0 decimal places

$enter a debit amount rounded to 0 decimal places

$enter a debit amount rounded to 0 decimal places

$enter a debit amount rounded to 0 decimal places

Declining-balance method

$enter a debit amount rounded to 0 decimal places

$enter a debit amount rounded to 0 decimal places

$enter a debit amount rounded to 0 decimal places

$enter a debit amount rounded to 0 decimal places

Units-of-activity method

$enter a debit amount rounded to 0 decimal places

$enter a debit amount rounded to 0 decimal places

$enter a debit amount rounded to 0 decimal places

$enter a debit amount rounded to 0 decimal places