Solve and explain

In recent years, Avery Transportation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant selected the depreciation method for each bus, and various methods were selected. Information concerning the buses is summarized as follows. Salvage Useful Life Depreciation Value Method Bus Acquired Cost in Years $98,100 $5,600 Straight-line 118,000 11,600 Declining-balance 1/1/14 77,720 8,000 Units-of-activity For the declining-balance method, the company uses the double-declining rate. For the units-of-activity method, total miles are expected to be 116,200. Actual miles of use in the first 3 years were: 2014, 27,900; 2015, 31,600; and 2016, 30,800