On January 1, 2022, Windsor Company purchased the following two machines for use in its production process. Machine A: The cash price of this machine was $43,500. Related expenditures also paid in cash included: sales tax $3,550, Machine B: shipping costs $150, insurance during shipping $50, installation and testing costs $100, and $200 of oil and lubricants to be used with the machinery during its first year of operations. Windsor estimates that the useful life of the machine is 5 years with a $5,250 salvage value remaining at the end of that time period. Assume that the straight-line method of depreciation is used. The recorded cost of this machine was $180,000. Windsor estimates that the useful life of the machine is 4 years with a $16,800 salvage value remaining at the end of that time period. Your answer is partially correct. Calculate the amount of depreciation expense that Windsor 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 O decimal places, e.g. 2,125.) (1) Windsor uses the straight-line method of depreciation. (2) Windsor uses the declining-balance method. The rate used is twice the straight-line rate. (3) Windsor uses the units-of-activity method and estimates that the useful life of the machine is 102,000 units. Actual usage is as follows: 2022, 43,000 units; 2023, 30,000 units; 2024, 17,000 units; and 2025, 12,000 units. 42500 2022 Straight- line method Declining- balance method Units-of- activity 1A method 90000 71810 1A 10 Depreciation Expense 2023 2024 42500 45000 50100 17 42500 22500 28390 2025 1A 1A Your answer is partially correct. Calculate the amount of depreciation expense that Windsor 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 O decimal places, e.g. 2,125.) (1) Windsor uses the straight-line method of depreciation. (2) Windsor uses the declining-balance method. The rate used is twice the straight-line rate. (3) Windsor uses the units-of-activity method and estimates that the useful life of the machine is 102.000 units. Actual usage is as follows: 2022, 43,000 units: 2023, 30,000 units: 2024, 17,000 units; and 2025. 12.000 units. 2022 42500 2023 Depreciation Expense 42500 2024 42500 $ 2025 42500 90000 $ 45000 $ 22500 $ 12500 $ 71810 $ 50100 $ 28390 $ 19700