On January 1, 2020, Ayayai Company purchased the following two machines for use in its production process.

Machine B:

The recorded cost of this machine was $180,000. Ayayai estimates that the useful life of the machine is 4 years with a $10,250 salvage value remaining at the end of that time period.

Calculate the amount of depreciation expense that Ayayai 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)		Ayayai uses the straight-line method of depreciation.
(2)		Ayayai uses the declining-balance method. The rate used is twice the straight-line rate.
(3)		Ayayai uses the units-of-activity method and estimates that the useful life of the machine is 97,000 units. Actual usage is as follows: 2020, 42,500 units; 2021, 29,000 units; 2022, 15,500 units; 2023, 10,000 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