Questions 1 and 2 are based on the following information. Patterson Company has the following information on one of its vehicles purchased on January 1, 2002:

Vehicle cost

$50,000

Useful life, years, estimated

5

Useful life, miles, estimated

100,000

Salvage value, estimated

$10,000

Actual miles driven, 2002

30,000

2003

20,000

2004

15,000

2005

25,000

2006

12,000

No estimates were changed during the life of the asset.

The 2004 depreciation expense for the vehicle using the sum-of-the-years’ digits (SYD) method was

  1. $ 6,000
  2. $ 8,000
  3. $10,000
  4. $13,333

The fiscal 2003 year-end accumulated depreciation balance, using the double-declining balance method was

  1. $12,000
  2. $16,000
  3. $25,600
  4. $32,000