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On January 2, year 1, Union Co. purchased a machine for $264,000 and depreciated...
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On January 2, year 1, Union Co. purchased a machine for $264,000 and depreciated it by the straight line method using an estimated useful life of eight years with no salvage value.
On January 2, year 4, Union determined that the machine had a useful life of six years from the date of acquisition and will have a salvage value of $24,000. An accounting change was
made in year 4 to reflect the additional data. The accumulated depreciation for this machine should have a balance at December 31, year 4, of
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