Swanson & Hiller, Inc., purchased a new machine on September 1, 2012 at a cost of $150,000. The machine's estimated useful life at the time of the purchase was five years, and its residual value was $10,000. a-3. Prepare a complete depreciation schedule, beginning with calendar year 2012, using the 150 percent declining-balance, switching to straight-line when that maximizes the expense. (Assume that the half-year convention is used). (Round your answers to the nearest dollar amount.) Year Depreciation Expense Accumulated Depreciation Book Value 2012 2013 2014 2015 2016 2017