Pearl Industries Ltd., a public company, presents you with the following information: (a) Complete the table for the year ended December 31,2027 . The company depreciates all assets for a half year in the year of acquisition and the year of disposal. (Round answers to 0 decimal places, e.g. 5,275.)

\begin{tabular}{|c|c|c|c|c|c|c|c|} \hline Description & \begin{tabular}{c} Date \\ Purchased \end{tabular} & Cost & & \begin{tabular}{c} Residual \\ Value \end{tabular} & \begin{tabular}{l} Life in \\ Years \end{tabular} & \begin{tabular}{c} Depreciation \\ Method \end{tabular} & \\ \hline Machine A & Dec. 2, 2025 & $165,000 & & $18,000 & 10 & & (1) \\ \hline Machine B & Aug. 15, 2024 & & (3) & 19,000 & 5 & Straight-line & \\ \hline Machine C & July 21, 2023 & 73,000 & & 23,000 & 8 & Double-declining-balance & \\ \hline \end{tabular}