Todd Service Company, on January 1, 20xx, purchased a machine that makes a particular part for dining room tables. The following information applies to the machine purchased:

Purchase price -	$80,000
Delivery cost -	$ 2,500
Installation Cost	$ 850
Estimated life -	5 years
Estimated parts produced	160,000
Salvage value	$ 3,350

The copies produced as follows:

Year 1	35,000 parts
Year 2	36,000 parts
Year 3	40,000 parts
Year 4	30,000 parts
Year 5	19,000 parts

Using Excel, determine the amount of depreciation expense and the net book value for each of the five years (8 years for MACRS) using each of the following methods:

Straight-line Double-declining balance Units of production MACRS, assuming the machine is classified as five-year property