At the end of month three of its fiscal year, on March 29, 2013, the Abrahmson Company of Winnipeg purchased a new wave-soldering machine that complies with the standards needed to fabricate parts for space exploration. The new machine cost $80,000, plus GST of $4,000, and is expected to last for five years, with a salvage value of $20,000 at that time. Each year the machine is capable of producing 5,000 square metres of printed circuit board (PCB) at maximum capacity. Planned output for the five-year period is as follows:

2013 (9 months only) 2,800 m²

2014 (12 months) 4,200 m²

2015 (12 months) 4,600 m²

2016 (12 months) 4,800 m²

2017 (12 months) 4,000 m²

2018 (3 months only) 800 m²

This company has a policy of taking amortization in any year proportional to the number of months the equipment is used (or how many square metres of board are produced).

Required

Complete an amortization schedule for

a. Straight-line.

b. Units-of- production.

c. Double-declining-balance at two times the rate used in a. above.

d. Optionally, sum-of-the-years’-digits methods. Be certain to include the amounts to be amortized for each of the six years ending in 2013 through 2018.