In recent years, Sonya 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 on page 494.

                

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: 2011, 24,000; 2012, 34,000; and 2013, 30,000.
Instructions
  (a) Compute the amount of accumulated depreciation on each bus at December 31, 2012.
  (b) If bus no. 2 was purchased on April 1 instead of January 1, what is the depreciation expense for this bus in (1) 2010 and (2) 2011?