In recent years, Wind Company has purchased three machines. Because of heavy turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and various methods have been selected. Information concerning the machines is summarized below:

For the declining-balance method, Wind Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 24,000 . Actual hours of use in the first 3 years were: \(1996,4,000 ; 1997,4,500\); and \(1998,5,000\).
\section*{Instructions}

(a) Compute the amount of accumulated depreciation on each machine at December 31, 1996.

(b) If machine 2 was purchased on April 1 instead of January 1, what is the depreciation expense for this machine in (1) 1994 and (2) 1995?

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Salvage Useful Life in Years Depreciation Method Straight-line Declining-balance Units-of-activity Machine Acquired Cost Value 1 23 1/1/93 1/1/94 11/1/96 $ 86,000 $ 6,000 10 100,000 10,000 8 78,000 6,000 6