Shubert Corporation purchased a machine on January 1, 2012, at a total cost of $500,000. The machine

Shubert Corporation purchased a machine on January 1, 2012, at a total cost of $500,000.  The machine has an estimated useful life of 5 years or 900,000 units of output and a salvage value of $50,000.

Required:  Complete the following table by presenting the annual depreciation expense for the years 2012 and 2013, under the indicated depreciation methods. Assume actual activity in terms of units of output was: 2012—50,000 units and 2013—80,000 units.

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                                                              Annual   Depreciation   Expense

                                                                       2012               2013

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Straight-Line:                                              $                             $

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(Supporting Computations)

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Double-Declining-Balance:                            $                            $

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(Supporting Computations)

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Units-of-Activity:                                          $                             $

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(Supporting Computations)