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On September 3 0 , 2 0 X 1 , Bricker Enterprises purchased a machine for $ 2 0 0 , 0 0 0 .

On September 30,20X1, Bricker Enterprises purchased a machine for $200,000. The estimated service life is 10 years with a $20,000 residual value. Bricker records partial-year depreciation based on the number of months in service. Depreciation for 20X1, using the straight-line method is:

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