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. Instructions a-1. Prepare a complete depreciation schedule, beginning with calendar year 2012, using the straight-line method. (Assume that the half-year convention is used). Year Depreciation Expense Accumulated Depreciation Book Value 2012 2013 2014 2015 2016 2017