On January 2, 2013, Chow Corporation acquired a new machine with an estimated useful life of five years. The cost of the equipment was $60,000 with a residual value of $4,600. Chow adopts the cost model as its accounting policy in subsequently measuring its property, plant, and equipment.

a-1	Prepare a complete depreciation table under the straight-line method. Assume that a full year of depreciation was taken in 2013. (Omit the "$" sign in your response.)

Year		Depreciation Expense	Accumulated Depreciation	Book Value
2013		$	$	$
2014
2015
2016
2017

a-2	Prepare a complete depreciation table under the 200 percent declining-balance method. Assume that a full year of depreciation was taken in 2013. (Omit the "$" sign in your response.)

Year		Depreciation Expense	Accumulated Depreciation	Book Value
2013		$	$	$
2014
2015
2016
2017

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 2013. (Omit the "$" sign in your response.)

Year		Depreciation Expense	Accumulated Depreciation	Book Value
2013		$	$	$
2014
2015
2016
2017