In recent years, Juresic Transportation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant selected the depreciation method for each bus, and various methods were selected.

Bus	Acquired	Cost	Salvage Value	Useful Life in Years	Depreciation Method
1	1/1/08	$96,000	$6,000	5		Straight-line
2	1/1/08	120,000	10,000	4		Declining-balance
3	1/1/09	80,000	8,000	5		Units-of-activity

For the declining-balance method, the company uses the double-declining rate. For the units-of activity method, total miles are expected to be 120,000. Actual miles of use in the first 3 years were: 2009, 24,000; 2010, 34,000; and 2011, 30,000.

Compute the amount of accumulated depreciation on each bus at December 31, 2010.

Bus 1	$
Bus 2	$
Bus 3	$

If bus no. 2 was purchased on April 1 instead of January 1, what is the depreciation expense for this bus in (1) 2008 and (2) 2009?

2008	$
2009	$