On January 2, 2015, Jatson Corporation acquired a new machine with an estimated useful life of five years. The cost of the equipment was $80,000 with an estimated residual value of $5,000. a-1.Prepare a complete depreciation table under the straight-line method. Assume that a full year of depreciation was taken in 2015.

Year	Depreciation Expense	Accumulated Depreciation	Book Value
2015
2016
2017
2018
2019

a-2. Prepare a complete depreciation table under the 200 percent declining-balance method. Assume that a full year of depreciation was taken in 2015. (Round your final answers to the nearest whole number.)

Year	Depreciation Expense	Accumulated Depreaction	Book Value
2015
2016
2017
2018
2019

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 2015. (Round your final answers to the nearest whole number.)

Year	Depreciation Expense	Depreciation Accumulation	Book Value
2015
2016
2017
2018
2019

During the current year, Central Auto Rentals purchased 60 new automobiles at a cost of $24,020 per car. The cars will be sold to a wholesaler at an estimated $6,000 each as soon as they have been driven 53,000 miles. Central Auto Rentals computes depreciation expense on its automobiles by the units-of-output method, based on mileage.

a.Compute the amount of depreciation to be recognized for each mile that a rental automobile is driven. (Round your answer to 2 decimal places.)

Amount of depreciation= per mile

b. Assuming that the 60 rental cars are driven a total of 1,850,000 miles during the current year, compute the total amount of depreciation expense that Central Auto Rentals should recognize on this fleet of cars for the year.

Total amount of depreciation