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

For the declining-balance method, the company uses the double-declining rate. For the units-of-activity method, total miles are expected to be 120,000. Actual miles of use in the first 3 years were 2019, 24,000; 2020, 36,000; and 2021, 31,000.

Instructions
a. Compute the amount of accumulated depreciation on each bus at December 31, 2020.
b. If Bus 2 was purchased on April 1 instead of January 1, what is the depreciation expense for this bus in (1) 2018 and (2) 2019?

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Residual Value Useful Life Bus Acquired Depreciation Method Cost in Years Straight-line Declining-balance Units-of-activity 1/1/18 £ 96,000 £ 6,000 10,000 5 1/1/18 140,000 4 3 1/1/19 92,000 8,000 5