Robert Parish Corporation purchased a new machine for its assembly process on January 1, 2014. The cost of this machine was $412,000. The company estimated that the machine would have a salvage value of $12,000 at the end of its service life. Its life is estimated at 4 years, and its working hours are estimated at 50,000 hours. Year-end is December 31. a) Straight-line depreciation. (b) Activity method, assuming that machine usage was 15,000 hours for 2014; 14,000 hours for 2015; 13,000 hours for 2016 and 8,000 hours for 2017.

(c) Sum-of-the-years'-digits. (d) Double-declining-balance.