Shining Cookie Company, Inc., in Murfreesboro, TN bought a new ice cream maker at the beginning of the year at a cost of $32,000. The estimated useful life was four years, and the residual value was $3,400. Assume that the estimated productive life of the machine was 11,000 hours. Actual annual usage was 4,400 hours in year 1; 3,300 hours in year 2; 2,200 hours in year 3; and 1,100 hours in year 4.

Required:

1. Complete a separate depreciation schedule for each of the alternative methods. (Do not round intermediate calculations.)

a. Straight-line.

Year Depreciation Expense Accumulated Depreciation Net Book Value

At acquisation

1

2

3

4

b. Units-of-production (use four decimal places for the per unit output factor).

Year Depreciation Expense Accumulated Depreciation Net Book Value

At acquisation

1

2

3

4

c. Double-declining-balance.

Year Depreciation Expense Accumulated Depreciation Net Book Value

At acquisation

1

2

3

4