On January 1, a machine with a useful life of four years and a salvage value of $18000 was purchased for $213000. What is the depreciation expense for year 2 under straight-line depreciation?

Equipment costing $190000 with a salvage value of $30000 and an estimated life of 8 years has been depreciated using the straight-line method for 2 years. Assuming a revised estimated total life of 6 years and no change in the salvage value, the depreciation expense for Year 3 would be

The following totals for the month of April were taken from the payroll records of Blossom Company.

Salaries	$141600
FICA taxes withheld	10830
Income taxes withheld	29500
Medical insurance deductions	5300
Federal unemployment taxes	380
State unemployment taxes	2550

The entry to record the accrual of federal unemployment tax would include a