Short Answer. In early January 2015, New Tech purchases computer equipment for $154,000 to use in operating activities for the next four years. It estimates the equipments salvage value at $25,000. Prepare a table showing depreciation and book value for each of the four years assuming straight-line depreciation.

year	beginning book value	annual depreciation	year-end book value
2013	$154,000
2014
2015
2016			$25,000(salvage)

total