I need help with an accounting problem

In recent years, Farr Company has purchased three machines. Because of frequent employee turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and various methods have been used. Information concerning the machines is summarized in the table below.

Machine		Acquired		Cost		Salvage  Value		Useful Life  (in years)		Depreciation Method
1		Jan. 1, 2012		$136,000		$39,700		9		Straight-line
2		July 1, 2013		95,000		11,100		5		Declining-balance
3		Nov. 1, 2013		82,690		7,890		7		Units-of-activity

For the declining-balance method, Farr Company uses the double-declining rate. For the units-of-activity method, total machine hours are expected to be 34,000. Actual hours of use in the first 3 years were: 2013, 660; 2014, 5,040; and 2015, 6,300.

Compute the amount of accumulated depreciation on each machine at December 31, 2015.

		MACHINE 1		MACHINE 2		MACHINE 3
Accumulated Depreciation at December 31		$[removed]		$[removed]		$[removed]

If machine 2 was purchased on April 1 instead of July 1, what would be the depreciation expense for this machine in 2013? In 2014?

		2013		2014
Depreciation Expense		$[removed]		$[removed]