On January 2, 2010, Sayre Company purchased a machine for $45,000.The machine has a five-year

estimated useful life and a $3,000 estimated residual value.In addition, the company expects to use

the machine 200,000 hours.Assuming that the machine was used 35,000 and 45,000 hours during 2010

and 2011, respectively, complete the following chart.

Depreciation Expense

1st Year

Depreciation Expense

2nd Year

Accumulated Depreciation

Carrying (Book) Value

Straight-LineMethod

Units-of-ProductionMethod

Double Declining Balance Method