On January 2, the Hartley Clinic purchased a new surgical laser for $90,000. The estimated salvage value is $5,000. The laser has a useful life of five years, and the clinic expects to use it 10,000 hours. It was used 1,600 hours in year 1; 2,200 hours in year 2; 2,400 hours in year 3; 1,800 hours in year 4; 2,000 hours in year 5. Complete the following:

Straight-line method:

Cost Depreciation Expense Accumulated Deprec. Book Value

Year 1

2

3

4

5

Units-of-activity method:

Cost Depreciation Expense Accumulated Deprec. Book Value

Year 1

2

3

4

5

Double-declining-balance method:

Cost Depreciation Expense Accumulated Deprec. Book Value

Year 1

2

3

4

5