Use the following to answer questions 5-15 JMM Property Management purchased a fleet of new mowers for an acquisition cost of $194,800. The company estimates the equipment will have a residual value of $31,000 when they are done using the mowers at the end of four years or about 182,000 machine hours. Prepare a depreciation schedule for four years using the following methods (straight-line and declining balance) Straight-line: Year Depreciation Expense Accumulated Depreciation Net Book Value At acquisition 4