[The following information applies to the questions displayed below.] University Car Wash built a deluxe car wash across the street from campus. The new machines cost $213,000 including installation. The company estimates that the equipment will have a residual value of $19,500. University Car Wash also estimates it will use the machine for six years or about 12,500 total hours. Actual use per year was as follows:

year	hours used
1	3,000
2	1,200
3	1,300
4	2,700
5	2,500
6	1,800

a) Prepare a depreciation schedule for six years using the double-declining-balance method. (Do not round your intermediate calculations.)

University Car Wash Depreciation Schedule - Double Declining Balance

End of Year Amounts

year	depreciation expense	accumulated depreciation	book value
1
2
3
4
5
6
total

b)Prepare a depreciation schedule for six years using the activity-based method. (Round your "Depreciation Rate" to 2 decimal places and use this amount in all subsequent calculations.)

University Car Wash Depreciation Schedule - Double Declining Balance

End of Year Amounts

year	depreciation expense	accumulated depreciation	book value
1
2
3
4
5
6
total