in recent years, Robe Transportation authority 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. Information concerning the buses is summarized blow. Salvage Useful Life Bus Acquired Cost Value in Years Depreciation Method 1 1/1/10 $ 96,000 $ 6,000 5 Straight-line 2 1/1/10 120,000 10,000 4 Declining-balance 3 1/1/11 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: 2011, 24,000; 2012, 34,000; and 2013, 30,000. Instructions (a) Compute the amount of accumulated depreciation on each bus at December 31, 2012. (b) If bus no. 2 was purchased on April 1 instead of January 1, what is the depreciation expense