please help with these accouting questions!

Pane 22. The following information is provided for Nguyen Company and Northwest Corporation. (in S millions) Net income 2017 Nguyen Company $165 1,650 1,000 Northwest Corporation $420 4,900 2,400 3,000 4,000 Net sales 2017 Total assets 12/31/15 Total assets 12/31/16 Total assets 12/31/17 What is Northwest's return on assets for 2017? A) 15.6% B) 10.5% C) 14.0% D) 12.0% 1,050 1,150 23. A company purchased factory equipment for $450,000. It is estimated that the equipment will have a $45,000 salvage value at the end of its estimated 5-year useful life. If the company uses the double-declining-balance method of depreciation, the amount of annual depreciation recorded for the second year after purchase would be A) $180,000. B) $108,000 C) $162,000. D) $97,200. 24. A machine with a cost of $640,000 has an estimated salvage value of $40,000 and an estimated useful life of 5 years or 15,000 hours. It is to be depreciated using the units- of-activity method of depreciation. What is the amount of depreciation for the second full year, during which the machine was used 5,000 hours? A) $200,000. B) $120,000. C) $133,333. D) $173,333. 25. On October 1, 2017, Hess Company places a new asset into service. The cost of the Y asset is $120,000 with an estimated 5-year life and $30,000 salvage value at the end o its useful life. What is the book value of the plant asset on the December 31, 2017, balance sheet assuming that Hess Company uses the double-declining-balance method of depreciation? A) $78,000. B) $90,000. C) $108,000. D) $114,000