36. A graph is set up with "yearly depreciation expense" on the vertical axis and "time" on the horizontal axis. Assuming linear relationships, how would the graph for sum-of-the-years-digits depreciation be drawn? a sloping down to the right b. sloping up to the right c. Horizontally d. none of the above 37. Which of the following statement is true? a. Accumulated depreciation increases the amount of PPE reported on the balance sheet? b. Depreciation expense systematically transfers PPE from balance sheet to income statement Depreciation expense systematically transfers PPE from Income statement to balance sheet c. d. None of the above 38. Depletion a reduces the depletion base for natural resources. b. includes tangible equipment costs in the depletion base. c, excludes intangible development costs from the depletion base. d. excludes restoration costs from the depletion base. Use the information below for 39 and 40. Grover Corporation purchased a truck at the beginning of 2014 for $93,600. The truck is estimated to have a salvage value of $3,600 and a useful life of 120,000 miles. It was driven 21,000 miles in 2014 39. What is the per unit cost? a 0.80 b. 0.75 c. $93,600 d. 3,600 40. What is the depreciation expense for 2014? a $17,010 b. $15,750 c $21.750 d. $37,500