Machine		Acquired		Cost		Salvage Value		Useful Life (in years)		Depreciation Method
1		Jan. 1, 2012		$133,000		$39,400		9		Straight-line
2		July 1, 2013		73,000		11,700		5		Declining-balance
3		Nov. 1, 2013		103,530		7,830		6		Units-of-activity

For the declining-balance method, Farr Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 33,000. Actual hours of use in the first 3 years were: 2013, 850; 2014, 4,780; and 2015, 6,180.

Compute the amount of accumulated depreciation on each machine at December 31, 2015.

		MACHINE 1		MACHINE 2		MACHINE 3
Accumulated Depreciation at December 31		$		$		$

If machine 2 was purchased on April 1 instead of July 1, what would be the depreciation expense for this machine in 2013? In 2014?

		2013		2014
Depreciation Expense		$		$