On January 1, 2022, Swifty Company purchased the following two machines for use in its production process.

Machine A:		The cash price of this machine was $ 53,500. Related expenditures also paid in cash included: sales tax $ 2,600, shipping costs $ 100, insurance during shipping $ 120, installation and testing costs $ 80, and $ 150 of oil and lubricants to be used with the machinery during its first year of operations. Swifty estimates that the useful life of the machine is 5 years with a $ 4,200 salvage value remaining at the end of that time period. Assume that the straight-line method of depreciation is used.
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 $ -9,100 salvage value remaining at the end of that time period.

Question:

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 152,500 units. Actual usage is as follows: 2022, 52,500 units; 2023, 42,000 units; 2024, 31,500 units; and 2025, 26,500 units.

		Depreciation Expense
		2022		2023		2024		2025
Straight-line method		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount
Declining-balance method		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount
Units-of-activity method		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount