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Γ Η a. straight line Income statement Balance Sheet Year Depreciation Expense [(37000-4500)/5] Cost Accumulated depreciation Book Value At Acquisition 6500 6500 - 2 3 37000 37000 37000 37000 37000 6500 6500 6500 37000 30500 24000 17500 11000 4500 6500 13000 19500 26000 32500 5 b. Units of production Income statement Balance Sheet Cost Accumulated depreciation Book Value Depreciation Expense Year [(37000-4500)/20000 *annual units] At Acquisition 7475 2 9100 7475 7475 975 21 22 23 24 37000 37000 37000 37000 37000 7475 16575 24050 31525 32500 37000 29525 20425 12950 5475 4500 c. Double declining balance Income statement Balance Sheet Year Depreciation Expense (40%) Cost Accumulated depreciation Book Value At Acquisition 14800 8880 5328 3197 295 32 37000 37000 37000 37000 37000 37000 22200 13320 7992 4795 4500 14800 23680 29008 32205 32500 33 36 37 38 39 40 Sheet158 Sheet162 Sheet163 Sheet164 She
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