QUESTION 40 On January 1, 2018, Tyson Manufacturing Corporation purchased a machine for $41,100,000. Tyson's management expects to use the machine for 32,000 hours over the next six years. The estimated residual value of the machine at the end of the sixth year is $47,000. The machine was used for 6000 hours in 2018 and 4000 hours in 2019. What is the depreciation expense for 2018 if the corporation uses the units-of-production method of depreciation? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar) $13,700,000 $7,697,460 $5,131,640 $5,137,520 QUESTION 41 Which of the following has a normal debit balance? Refunds Payable Allowance for Bad Debts Sales Discounts Forfeited Estimated Returns Inventory OO