1. Calculate the missing amounts for companies A to E

	A	B	C	D	E
Cash	$2,100	$ 800	$ ?	$5,400	$3,000
Equipment	5,600	4,800	4,400	6,300	?
Accounts Payable	2,800	?	1,650	2,700	5,400
Share capital	1,400	2,400	3,300	3,600	600
Retained earnings	?	800	550	?	1,200

2. On January 1, 2012, Benson Company purchased a machine for $1,200,000 and depreciated it by the straight-line method with an estimated list of ten years and a salvage value of $100,000. On January 1, 2017 Benson determined that the machine had a useful life of eight years from the date of acquisition and will have a salvage value of $200,000. An accounting change was made in 2017 to reflect these additional data. What is the accumulated depreciation credit balance for this machine as of December 31, 2017?