Year Depreciable Amount Depr. Rate Depr. Expense Act DI 2020 % $ $ 2021 2022 % 2023 9 2. DOUBLE DIMINISHING-BALANCE DEPRECIATION Year Carrying Amount Beginning Of Year Depr. Rate Depr Expense 2020 $ 36 5 2021 2022 2023 ENOOT Year Depr. Rate Depr. Expense Accum. Depr. Carrying Amount % $ % % 96 2. DOUBLE DIMINISHING-BALANCE DEPRECIATION End of Year Depr. Rate Depr. Expense Accum. Depr. Carrying Amount % S S 36 Wildhorse Company purchased equipment on account on September 3, 2019, at an invoice price of $201.000. On September 4. 2019, it paid $5,400 for delivery of the equipment. A one-year, $2,000 insurance policy on the equipment was purchased on September 6, 2019. On September 20, 2019, Wildhorse paid $2,600 for installation and testing of the equipment. The equipment was ready for use on October 1, 2019. Wildhorse estimates that the equipment's useful life will be four years, with a residual value of $16,500. It also estimates that, in terms of activity, the equipment's useful life will be 96,250 units. Wildhorse has a September 30 fiscal year end. Assume that actual usage is as follows: # of Units Year Ended September 30 15,610 2020 23,910 2021 20.210 2022 37.420 2023