E11-7B (Different Methods of Depreciation) Jester Industries presents you with the following information.


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Date Salvage Life in Depreciation Depreciation to Depreciation

Description Purchased Cost Value Years Method 12/31/14 for 2015

Machine A 7/10/11 $216,000 $36,000 6 (a) $105,000 (b)

Machine B 10/5/13 (c) 15,000 5 SYD 46,667 (d)

Machine C 8/2/12 210,000 5,000 10 SL (e) (f)

Machine D 2/12/(g) 148,000 25,000 5 DDB 29,600 (h)


Complete the table for the year ended December 31, 2015. The company depreciates all assets using the

half-year convention.

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