Tasman Hospital purchased a special X-ray machine for its operating room. The machine, which

\begin{tabular}{llr}

February 10 & Machine 1 & 3,600 \\

July 26 & Machine 2 & 24,000 \\

October 11 & Machine 3 & 43,200

\end{tabular}

Rates Each machine is expected to last six years and have no estimated residual value. The company's accounting year corresponds to the calendar year. Using the straight-line method, calculate the depreciation charge for each machine for the year. cost 311,560 , was expected to last ten years, with an estimated residual value of 31,560 . After two years of operation (and depreciation charges using the straight-line rate), it became evident that the X-ray machine would last a total of only seven years. The estimated residual value, however, would remain the same. Given this information, determine the new depreciation charge for the third year on the basis of the revised estimated useful life.