Sunland Industries presents you with the following information. Complete the table for the year ended December 31, 2022. The company depreciates all assets using the half-year convention.

Description

Date Purchased

Cost

Salvage Value

Life in Years

Depreciation Method

Accumulated Depreciation to 12/31/21

Depreciation for 2022

Machine A

2/12/20

$161,000

$18,000

10

(a)

DDB/SL/SYD

$37,700

(b)

$

Machine B

8/15/19

(c)

23,730

5

SL

32,770

(d)

Machine C

7/21/18

76,800

23,500

8

DDB

(e)

(f)

Machine D

(g)

247,470

77,970

5

SYD

79,100

(h)