In recent years, Hrubeck Company 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 each selected a different method. Information concerning the machines is summarized below.

For the declining-balance method, the company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 25,000. Actual hours of use in the first 3 years were 2014, 1,300; 2015, 4,100; and 2016, 5,500.

Instructions
(a) Compute the amount of accumulated depreciation on each machine at December 31, 2014.
(b) If Machine 2 had been purchased on May 1 instead of January 1, what would be the depreciation expense for this machine in?
(1) 2012
(2)2013?

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Salvage Useful Life Depreciation Machine Acquired _Cost Method in Years 1/1/11 $105,000 5,000 1/1/12 150,000 10,000 11/1/14 100,000 5,000 Straight-line Declining-balance Units-of-activity 2 10 6