On March 10, 2019, Ivanhoe Company sells equipment that it purchased for $230,400 on August 20, 2012. It was originally estimated that the equipment would have a life of 12 years and a salvage value of $20,160 at the end of that time, and depreciation has been computed on that basis. The company uses the straight-line method of depreciation. Compute the depreciation charge on this equipment for 2012, for 2019, and the total charge for the period from 2013 to 2018, inclusive, under each of the following assumptions with respect to partial periods.

1. Depreciation is computed for the exact period of time during which the asset is owned. (Use 365 days for the base and record depreciation through March 9, 2019.)

5. Depreciation is computed on additions from the beginning of the month following acquisition and on disposals to the beginning of the month following disposal.

(Round depreciation per day to 2 decimal places, e.g. 15.64 and final answers to 0 decimal places, e.g. 45,892.)