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-line method
Units-of-Production Method
Double declining Balance Method