On March 10, 2020, Headlands Limited sold equipment that it bought for $210,520 on August 21, 2013. It was originally estimated that the equipment would have a useful life of 12 years and a residual value of $17,800 at the end of that time, and depreciation has been calculated on that basis. The company uses the straight-line method of depreciation and prepares its financial statements under IFRS. Calculate the depreciation charge on this equipment for 2013 and for 2020, and the total charge for the period from 2014 to 2019, inclusive, under each of the following six assumptions for partial periods: (Round answers to decimal places, eg. 5,275.) 1. 2. 3. 4. Depreciation is calculated for the exact period of time during which the asset is owned. (Use 365 days for your base.) Depreciation is calculated for the full year on the January 1 balance in the asset account. Depreciation is calculated for the full year on the December 31 balance in the asset account, Depreciation for a half year is charged on plant assets that are acquired or disposed of during the year. Depreciation is calculated on additions from the beginning of the month following their acquisition and on disposals to the beginning of the month following the disposal. Depreciation is calculated for a full period on all assets in use for over half a year, and no depreciation is charged on assets in use for less than half a year. (Use 365 days for your base) 5. 6. 2014-2019 2020 Assumptions 2013 $ 5 $ 3. 5. Depreciation is calculated for the urryear on the December 3T TANCentre asset account Depreciation for a half year is charged on plant assets that are acquired or disposed of during the year. Depreciation is calculated on additions from the beginning of the month following their acquisition and on disposals to the beginning of the month following the disposal. Depreciation is calculated for a full period on all assets in use for over half a year, and no depreciation is charged on assets in use for less than half a year. (Use 365 days for your base.) 6. 2013 2014-2019 2020 Total