In recent years Dobbs Transportation purchased three used buses. Because of frequent employee turnover in the accounting department, a different accountant selected the depreciation method for each bus, and various methods have been used. Information concerning the buses is summarized in the table below.

For the declining-balance method, Dobbs Transportation uses the double-declining rate. For the units-of-activity method, total miles are expected to be 140,000. Actual miles of use in the first 3 years were: 2009, 26,000; 2010, 34,000; and 2011, 30,000.

Instructions
(a) Compute the amount of accumulated depreciation on each bus at December 31, 2011.
(b) If Bus 2 was purchased on March 1 instead of January 1, what would be the depreciation expense for this bus in 2009? In2010?

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Salvage Useful Life Bus Acquired Cost Value (i years) Depreciation Method $6,000 Straight-line Declining-balance Units-of-activity 1 Jan. , 2009 $96,000 4 4 2 Jan. 1, 2009 135,000 10,000 3 Jn. 1, 2009 100,000 9,000