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Year Depreciation Expense Accumulated Book Value Depreciation 1 $ 2 20,700 $ 20,700 $ 117,300 35,190 55,890 82,110 3 24,633 80,523 57,477 4 17,243

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Year Depreciation Expense Accumulated Book Value Depreciation 1 $ 2 20,700 $ 20,700 $ 117,300 35,190 55,890 82,110 3 24,633 80,523 57,477 4 17,243 97,766 40,234 5 26,000 123,766 x 14,234 x 6 6,234 x 130,000 8,000

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