on January 1, Giannis Co. purchased a pontoon boat for $19,000. Salvage value is estimated to be $3,000 at the end of its 8 year useful life. For the units method, assume a useful life of 80,000 miles. It was used for 30,000 miles the first year and 20,000 miles for the second year. Compute depreciation expense for the second year of its life under the following methods: (No points will be earned unless you show all calculations)

a) Straight line: Year 2: b) Double declining: Year 2: c) Units-of-activit: Year 2: