Sofies Soda Co purchased a soda drink machine on January 1^st, 2016 for $600,000. The company provided the following additional information:

1. Expected useful life is 10 years or 100,000 drinks.
2. In 2016, 6,000 drinks were sold.
3. In 2017, 16,000 drinks were sold.
4. Residual value $20,000.
5. In 2018, 12,000 bottles were sold.

The company also provided the following information using three (3) deprecation methods at the end of 2016 and 2017:

	Method A
Year	Annual Depreciation Expense	Accumulated Depreciation
2016	$ 34,800	$ 34,800
2017	$ 92,800	$ 127,600
	Method B
Year	Annual Depreciation Expense	Accumulated Depreciation
2016	$ 58,000.0	$ 58,000.0
2017	$ 58,000.0	$ 116,000.0
	Method C
Year	Annual Depreciation Expense	Accumulated Depreciation
2016	$ 120,000	$ 120,000
2017	$ 96,000	$ 216,000

Requirements:

1. Identify the depreciation method used in each instance above and show the equation and computation for each method which should tie to the figures reported in the above table.
2. Compute the depreciation expense for 2018, accumulated depreciation and net book value as at 2018 using the three methods above. (Round off answer to the nearest dollar were appropriate and show all workings).
3. Assuming the company adopted the double declining balance method and sold the drink machine for $60,000 on September 1st, 2018, prepare the journal entries to record the disposal of the fixed asset as at that date. (Round off answer to the nearest dollar were appropriate).