Moyle Co. acquired a machine on January 1, 2019, at a cost of $1,200,000. The machine is expected to have a five-year useful life, with a salvage value of $75,000. The machine is capable of producing 1,500,000 units of product in its lifetime. Actual production was as follows: 300,000 units in 2019; 200,000 units in 2020; 400,000 units in 2021; 250,000 units in 2022; and 350,000 units in 2023.

Items a through d below are T-account representations of Moyle Co.?s accumulated depreciation account. They reflect the depreciation adjustments that would be made each year for the above described machine using various depreciation calculation methods.

Required:

Identify the depreciation method that would result in each of these annual credit amount patterns to accumulated depreciation. If a declining-balance method is used, indicate the percentage (150% or 200%). (Hint: What do the amounts shown for each year represent?)

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Accumulated Depreciation a. Accumulated Depreciation c. 480,000 12/31/19 225,000 12/31/19 288,000 12/31/20 225,000 12/31/20 172,800 12/31/21 225,000 12/31/21 103,680 12/31/22 225,000 12/31/22 62,208 12/31/23 225,000 12/31/23 b. Accumulated Depreciation d. Accumulated Depreciation 225,000 12/31/19 360,000 12/31/19 150,000 12/31/20 252,000 12/31/20 300,000 12/31/21 176,400 12/31/21 123,480 12/31/22 187,500 12/31/22 262,500 12/31/23 86,436 12/31/23