On January 2, 2010, Sayre Company purchased a machine for $45,000. The machine has a five-year estimated useful life and a $5,000 estimated residual value. In addition, the company expects to use the machine 250,000 hours. Assuming that the machine was used 40,000 and 45,000 hours during 2010 and 2011, respectively, complete the following chart.

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	Depreciation Expense 1st Year	Depreciation Expense 2nd Year	Accumulated Depreciation	Carrying (Book) Value
Straight-Line Method
Units-of-Production Method
Declining Balance Method