P11-3. Depreciation SYD, Act., SL, and DDBD (LO 1, 2) The following data relate to the Machinery account of Eshkol, Inc. at December 31, 2017. Machinery $51,000 $80,000 Original cost $46,000 $80,000 Year purchased 2012 2016 2013 2014 15,000 hours 15 years Useful life 10 years 10 years 3,000 5,000 $5,000 Salvage value 3,100 Sum-of-the-years'-digits Activity Straight-line Double-declining-balance Depreciation method Accum. depr. through 2017a $35,200 $15,000 $31,200 $16,000 The following transactions occurred during 2018 (a On May 5, Machine A was sold for $13,000 cash. The company's bookkeeper recorded this retirement in the following manner in the cash receipts journal. Cash 13,000 Machinery (Machine A) 13,000