Coronado Corporation purchased a new machine for its assembly process on August 1, 2017. The cost of this machine was $162,702. The company estimated that the machine would have a salvage value of $17,802 at the end of its service life. Its life is estimated at 5 years, and its working hours are estimated at 21,000 hours. Year-end is December 31. Compute the depreciation expense under the following methods. Each of the following should be considered unrelated

a. Straight Line Method for 2017

b. Sum-of-the-years'-digits for 2018

c. Double-declining-balance for 2018

a. Straight Line Method for 2017

depreciation expense per year = ($162,702 - $17,802) / 5 years = $28,980

depreciation expense (August to December 2017) = $28,980 x 5/12 = $12,075

b. Sum-of-the-years'-digits for 2018

depreciation expense year 1 = 5/15 x $144,900 = $60,375 / 12 months = $5,031.25 per month

depreciation expense year 2 = 4/15 x $144,900 = $48,300 / 12 months = $4,025

depreciation expense January 2018 - July 2018 = $5,031.25 x 7 = $35,218.75

depreciation expense August 2018 - December 2012 = $4,025 x 5 = $20,125

depreciation expense 2018 = $35,218.75 + $20,125 = $55,343.75

c. Double-declining-balance for 2018

depreciation expense year 1 = 2 x 1/5 x $162,702 = $65,080.80 / 12 months = $5,423.40 per month

depreciation expense year 2 = 2 x 1/5 x $97,621.20 = $39,048.48 / 12 months = $3,254.04

depreciation expense January 2018 - July 2018 = $5,423.40 x 7 = $37,963.80

depreciation expense August 2018 - December 2012 = $3,254.04 x 5 = $16,270.20

depreciation expense 2018 = $37,963.80 + $16,270.20 = $54,234

Energy provides the possibility or total capacity for any system or object to carry out certain tasks inside a given parameter. Along with that energy is stored in a very specific manner,which is termed as the potential energy or P.E inside each system which again can be utilized by the system to carry out certain task and processes by changing any amount of that stored energy into its dynamic form which is called as the kinetic energy or K.E.

m.g.h=1/2 m.v².As in our daily we can experience the amount of water present in the dams which represents the potential energy for the system. While, the water is again released when ever required by the authority to start the turbines and to generate the optimum amount of energy for different purposes(commercial and domestic usage).Now, the reservoir of water represents the potential energy or P.E of the system.As the molecules are at rest and are present at a certain height,h having some mass,m.As the factor of gravity,g acts more effectively on the molecules of the water.After, which the molecules starts the dynamic motion in a more specified way across the turbines placed beneath the canals of the dam. As these turbines are designed to generates the energy,E when its propellers are forced to rotate by the flow of water. This would create more energy for the commercial and domestic usage.