A machine is purchased January 1 at a cost of $85,820. It is expected to produce 166,000 units and have a salvage value of $2,820 at the end of its useful life.

Units produced are as follows:

Year 1	10,300
Year 2	8,500
Year 3	11,400
Year 4	16,300
Year 5	10,600

Required:

Prepare a schedule showing depreciation for each year and the book value at the end of each year using the units-of-production method (round calculations to two decimal places).

Units-of-Production Method
Year	Beginning Book Value	Annual Depreciation	Ending Book Value
1
2