It's Really Chicken! bought equipment on January 1 2018 , for $21,800.

The equipment was expected to remain in service for 4 years and to perform 3,450 fry jobs.

At the end of the equipment's useful life, It's Really Chicken! estimates that its residual value will be $2,900.

The equipment performed 300 jobs the first year, 1,000 the second year, in the third year it did 1,390 jobs, and the fourth year, 760.

Prepare a schedule of depreciation expense, accumulated depreciation, and book value per year for the equipment under the three depreciation methods.

Note: Input rates as the decimal value.

Straight-Line Depreciation Schedule

		Depreciation for the Year
Date	Asset Cost	Depreciable Cost	Depreciation Rate	Depreciation Expense	Accumulated Depreciation	Book Value
01/01/18	$21,800					$21,800
12/31/18
12/31/19
12/31/20
12/31/21

Units-of-Production Depreciation Schedule

		Depreciation for the Year
Date	Asset Cost	Depreciation per Unit	Number of Units	Depreciation Expense	Accumulated Depreciation	Book Value
01/01/18	$21,800					$21,800
12/31/18
12/31/19
12/31/20
12/31/21

Double-Declining Balance Depreciation Schedule

		Depreciation for the Year
Date	Asset Cost	Book Value	DDB Rate	Depreciation Expense	Accumulated Depreciation	Book Value
01/01/18	$21,800					$21,800
12/31/18
12/31/19
12/31/20
12/31/21