Answer:
depreciation expense = $25800 debit
accumulated depreciation = $25800 credit
Explanation:
given data
beginning of the year cost = $135,000
useful life = 5 years
product = 300,000 units
salvage value = $15,000
1st year machine produce = 64,500 units
to find out
machines first year depreciation
solution
we get here machines first year depreciation that is express as
machines depreciation = ( depreciation base ÷ estimate unit produce ) × no of unit produce in 1st year ...................1
put here value we get
machines depreciation = × 64500
machines depreciation = $25800
so here
depreciation expense = $25800 debit
accumulated depreciation = $25800 credit