Whirlpool Corporation's schedule of depreciable assets at December 31, Year 3,
is presented below. Whirlpool records a full year's depreciation expense in the
year of an asset's acquisition and no depreciation expense in the year of an asset's disposition.
The estimated useful life of each depreciable asset is 6 years.
Using the sum-of-the-years'-digits (SYD) method, how much depreciation expense should Whirlpool record in Year 4 for asset B?
Balances below represent ledger amounts prior to recording depreciation for year 4.
		Accumulated	Acquisition	Salvage	Depreciable
Equipment	Cost	Depreciation	Date	Value	Cost
A	$200,000	$0	Year 1	$10,000	$190,000
B	80,000	0	Year 1	8,000	$72,000
C	60,000	0	Year 2	6,000	$54,000
	$340,000	$0		$24,000
A. Complete the schedule of depreciation for Year 4 showing depreciation for each asset.
B. Prepare the journal to record depreciation for Year 4.
C. On January 1, Year 5 Whirlpool sold Asset A for $40,000. Record the JE for the sale
D. On January 2, Year 5 Whirlpool sold Asset B for $12,000. Record the JE for the sale.