The data below refers to packaging equipment, bought by ABC Corporation on Jan/02/2003:

Name	XPA 234
Total Cost	$261,000
Useful Life	5 years
Residual Value	$11,000
Total Working Hours Capacity	18,000 hours

Calculate the following:

a. The amount of depreciation for the year 2004 using the straight line method.

b. The depreciation for 2005 using the hours of operation depreciation method (same as the units of production method), knowing that the machine worked 4,300 hours during that year.

c.   Create a depreciation schedule for all years, using the double declining method. Do not depreciate below the residual value.

d. Create a depreciation schedule for all years, using the sum of the year’s method.