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On January 1, Year 1, Flora's Flower Shop purchased a delivery van for $28,000 The estimated useful life of the van is S years or 100,000 miles, and the salvage value is set at $3,000. Actual mileage driven was 15,000 miles in Year 1 and 20,000 miles in Yoar 2 Assumine Flora'suses the units of production method to calculate depreciation, accumulated depreciation at December 31 , Ycar 2 is $10,000 $5,000 58750 55,600