On January 2, 2011, Jansing Corporation acquired a new machine with an estimated useful life of five years. The cost of the equipment was $45,000 with a residual value of $2,600.

a-1	Prepare a complete depreciation table under the straight-line method. Assume that a full year of depreciation was taken in 2011. (Omit the "$" sign in your response.)

Year		Depreciation Expense	Accumulated Depreciation	Book Value
2011		$	$	$
2012
2013
2014
2015

a-2	Prepare a complete depreciation table under the 200 percent declining-balance method. Assume that a full year of depreciation was taken in 2011. (Omit the "$" sign in your response.)

Year		Depreciation Expense	Accumulated Depreciation	Book Value
2011		$	$	$
2012
2013
2014
2015

a-3	Prepare a complete depreciation table under the 150 percent declining-balance with a switch to straight-line when it will maximize depreciation expense. Assume that a full year of depreciation was taken in 2011. (Omit the "$" sign in your response.)

Year		Depreciation Expense	Accumulated Depreciation	Book Value
2011		$	$	$
2012
2013
2014
2015