You are a financial analyst for Loch Motor Company and have been asked to determine the impact of alternative depreciation methods. For your analysis, you have been asked to compare methods based on a machine that cost $226,000. The estimated useful life is 10 years, and the estimated residual value is $54,240. The machine has an estimated useful life in productive output of 226,000 units. Actual output was 33,000 in year 1 and 29,000 in year 2.

Required:

1. For years 1 and 2 only, prepare separate depreciation schedules assuming: (Do not round intermediate calculations and round your final answers to the nearest dollar amount.)

a. Straight-line method.

Year	Depreciation Expense	Accumulated Depreciation	Net Book Value
At acquisition	N/A	N/A	$226,000
1
2

b. Units-of-production method.

Year	Depreciation Expense	Accumulated Depreciation	Net Book Value
At acquisition	N/A	N/A	$226,000
1
2

c. Double-declining-balance method.

Year	Depreciation Expense	Accumulated Depreciation	Net Book Value
At acquisition	N/A	N/A	$226,000
1
2