Perdue Company purchased equipment on April 1 for $61,560. The equipment was expected to have a useful life of three years, or 7,020 operating hours, and a residual value of $1,890. The equipment was used for 1,300 hours during Year 1, 2,500 hours in Year 2, 2,100 hours in Year 3, and 1,120 hours in Year 4.

Required:

Determine the amount of depreciation expense for the years ended December 31, Year 1, Year 2, Year 3, and Year 4, by (a) the straight-line method, (b) units-of-output method, and (c) the double-declining-balance method.

Note: FOR DECLINING BALANCE ONLY, round the multiplier to four decimal places. Then round the answer for each year to the nearest whole dollar.

a. Straight-line method

Year	Amount
Year 1	$________
Year 2	$________
Year 3	$________
Year 4	$________

b. Units-of-output method

Year	Amount
Year 1	$_______
Year 2	$_______
Year 3	$_______
Year 4	$_______

c. Double-declining-balance method

Year	Amount
Year 1	$_______
Year 2	$_______
Year 3	$_______
Year 4	$_______