Mound Inc. purchased equipment on September 8 of Year 1 at a cost of $ 135,000 The estimated residual value at the end of its estimated useful life of 6 years is $ 6,000 Data relating to the equipment follow:

Estimated service life , in years 6

Estimated service hours 60,000

Actual service hours in Year 1 3,000

Actual service hours in Year 2 10,800

Compute depreciation expense for Year 1 through Year 7 using the half - year convention method .

Year 1:

Year 2:

Year 3:

Year 4:

Year 5:

Year 6:

Year 7:

Total: